Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the required adjustment is a reprocess, void the notice.
Leave a history item on IDRS for notice disposition.
Leave a history item on IDRS for routing to SB/SE "F706toSBSE" or similar.
Input STAUP on balance due notices.
Once the return is received recharge it to 0283000000, using CC ESTAB.
Route the return to Internal Revenue Service Estate and Gift Tax Operation, 7940 Kentucky Drive Florence, KY 41042 Estate and Gift to Cincinnati, mail stop 824G. Attach a Form 3465, Adjustment Request, explaining the adjustment or reprocess needed.
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