Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Use CC BMFOL if the account is not available on IDRS.
Resolve Adjustment notices by mailing the notice with Label 9 or any other applicable label from IRM 3.14.2.7.10.6, Labeling Notices.
Assume that any additional notice that was mailed was also undeliverable. Update the original notice using the above instructions.
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