Code 270: manual assessment failure to pay tax penalty.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Manual Assessment Failure to Pay Tax Penalty
The full Document 6209 entry, as printed
Debit (NPJ) I/B Manual Assessment Failure to Pay Tax Penalty 17, 18, 24, 47, 48, 54 Manual computed Failure to Pay Tax Penalty assessed if return liability and/or Examination/DP tax adjustment is not paid on or before date prescribed for payments. BMF/IMF: Restricts penalty computation for this module. Condition code “Z” input with TC 150 generates a TC 270 for zero amount (IMF only).
After code 270
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Questions people ask
What does code 270 mean on my IRS transcript?
Document 6209 calls it "Manual Assessment Failure to Pay Tax Penalty".
Sources
Checked against these sources on October 30, 2026.