Note:

Key 54 process as outlined below is only for current year tax returns. If the tax year is other than current, do not request the return (unless needed for another issue), process the notice and notice module following normal procedures outlined in IRM 3.14.2.6, General Review Procedures.

You must have the return to review this key. If the return is not available, you must request it using CC ESTAB. Mark notice disposition H. When the return is received, follow the remaining instructions.