Special Notice Review Issues
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This subsection contains instructions related to miscellaneous issues such as:
Taxpayers meeting Taxpayer Advocate Service (TAS) Criteria
Slipped or Mixed Blocks
Natural Disaster
Large Dollar Review
Short Period
Undeliverable
Conversion of Form 944 to Form 941
American Recovery Reinvestment Act of 2009
PII fraudulent returns
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