Definition
Transaction Code 670. Indicates a payment was received and applied to the account.
What it means for a resolution case
Payments change remaining balance and penalty/interest composition. Reconcile against client memory — the ledger is the source of truth.
Related codes
Where RESO uses it
Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.
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