Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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If module conditions indicate that the entity was corrected before the next notice generated, assume that the notice was delivered and take no action other than to correct the undelivered notice.
If the next notice is going out in the current cycle, void the notice if possible, when no better address can be found.
Input a history item on IDRS.
Paper clip all stuffers and attachments to the notice. Do not discard anything. Return the completed Undeliverables to the Clerical Unit to be mailed within the same cycle as received.
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