Holding notices

The Hold Disposition in OLNR is used when complete information is not available to determine the correct disposition of the notice. If the lead feels more research is necessary to ensure a correct notice is sent to the taxpayer, the lead will contact the Notice Review Headquarters analysts to inform them of the reason for the held notice.

When inputting a disposition of H, open a control base in IDRS on the notice module and enter a STAUP for 9 weeks. Once the issue resulting in the hold disposition has been resolved, reduce the STAUP to the appropriate number of weeks so that a collection (series 50X) notice is mailed to the taxpayer in the appropriate time frame. Refer to IRM 3.14.2.7.8, Command Code (CC) STAUP, for instructions on how to use Command Code STAUP.