Note:

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

CC ENMOD can have several disasters listed, so verify you are using the dates for the correct filing period.

Notice Suppression: The Disaster Relief Memorandum identifies the covered disaster area (ZIP codes) and the beginning and ending dates for notice suppression and/or stuffer requirements. If systemic notice suppression is established by an -O Freeze, no further action is required to suppress notices.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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