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Note:

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

Research the Doing Business As (DBA), as well as the primary name on the return. The business may have been incorporated.

Seethe table below for Required Action for EIN Changes.

If

And

Then

Another EIN is found

The return has posted to the correct EIN for the notice module

Transfer any missing claimed credits located to the notice module.

Another EIN is found

The return has posted to the incorrect EIN for the notice module

Reprocess the return to the correct EIN (rather than transferring credits).

No other EIN is found

Print the notice.

Key 91 : The Error Resolution System (ERS) has no provision for correcting a record after the document has been completed in ERS. If a defect is detected, ERS will notify Notice Review to modify the notice as follows:

Error Correction TEs will prepare Form 3465, and send it with the return to Notice Review

Upon receipt of Form 3465, use Key 91 under Local Control to select the notice for review

Follow General Review procedures in addition to the Key 91 table below:

If the action requested on Form 3465, Adjustment Request, is

Then

Correct

  1. Delete the refund if necessary. 2. Input the adjustment (use Posting Delay Code if necessary). 3. Take corrective action on the notice. 4. Use appropriate notice disposition.

Incorrect, unclear, or an action not normally completed in Notice Review

Follow local procedures for requesting clarification from or providing feedback to ERS.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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