Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the notice module has a pending or posted TC 150, the transaction will post as TC 976.
If the Assessment Statute Expiration Date (ASED) is within six months of expiring, do not use Form 13596 to reprocess the return. The Statute Unit must clear and stamp the case to avoid barred assessments. Do not abate tax on the incorrect module before referring the case to the Statute Unit.
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