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Caution:

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

If no changes are pending or posted in IDRS, refer the case to your lead or manager for communication with the Entity Control Unit.

It the entity case is non-critical proceed to OLNR and update the entity on the notice using the information from the Entity Control Unit and ENMOD.

If the case is a critical entity error and the ENMOD entity change is pending but has not posted, input a REQ54/ADJ54 TC 290 .00 with a posting delay code of 1 to allow time for the TC 841 to post and the credit to return to the module from the deleted TC 846. The TC 290 .00 posting will remove the P- freeze allowing the refund to release. Using the information from Entity Control and ENMOD correct the entity on the notice in OLNR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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