MFT-CD 13 has to be calendar year with Reference Number 628.

Reminder:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Follow the table/procedures in IRM 3.12.21.4.2.20(7) to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

See IRM 3.12.21.4.2.23 for more information regarding validity checks and Interest-to-Date.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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