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

Change the Pay by date printed on a CAF Mismatch notice only when the Pay by date printed on the original taxpayer notice is also changed. The CAF Mismatch notice must always be an exact duplicate of the taxpayer copy. (See IRM 3.14.2.6.1.2 , Manual Intervention Centralized Authorization File (CAF) and Reporting Agents File (RAF).

The date printed on the notice is the 23C Date (current cycle assessment date). This date is rarely changed.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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