Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Hand-carry returns with an ASED that has expired, or will expire within 120 days to the Statute Unit immediately.
When reprocessing a return edit the following:
Received Date: see IRM 3.14.2.6.1.1.4 , Return Received Date, to decide correct received date. See the table below for received date actions.
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