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N›Caution:

Entity Only Disposition

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

The Entity disposition is to be used when entity information is the only change required on the notice. It is not to be used in conjunction with any other notice disposition.

Entity changes include name and address corrections, as well as manual intervention (CAF/RAF Mismatches) changes. For more information on CAR/RAF, see IRM 3.14.2.5.3, Manual Intervention CAF/RAF/MM/SC.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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