Example:

A complete 143C letter could include paragraphs: E, K, S, T, U and 3.

See the Correspondex Letter Repository for specific letter information including paragraph requirements for each letter at the bottom of the appropriate letter document.

A correspondence case must be controlled and held in a suspense file (as determined by P&A, manager or lead at each site) for 45 days while awaiting the taxpayer’s reply. Input STAUP if necessary per IRM 3.14.2.7.8, Command Code (CC) STAUP.

If the response is received in 45 days:

remove the case from the suspense file

resume processing the case

mark the notice disposition (if not already done)

release the refund using TC 290 .00 HC 3