Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the tax return was posted to an earlier tax period with an incorrect date, or to a later tax period whose due date has not yet arrived, use a timely received date for the return as the transaction date of the TC 971 AC 017.
After completing all of the above:
Void the notice.
Input the appropriate history item on IDRS for notice disposition (e.g., CP102VOID).
Attach Form 13596 to the front of the return and release with the NRPS package. Clerical will route the Form 13596 to Receipt and Control for processing.
Get a plain-English answer with a citation back to this text.
Ask AI about this code