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

Notice Review cannot adjust any Form 706, U.S. Estate Tax Return, Form 706-NA ,U.S. Estate (and Generation-Skipping Transfer) Tax Return, Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return, or Form 709-NA ,United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, accounts. If an adjustment is needed for these forms, the return must be routed to Cincinnati SB/SE. See below for routing instructions.

If Notice Review is not in possession of the paper return, request the return using normal procedures.

Use Label 1 for the notice disposition.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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