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Controlling Cases

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

Some cases in Notice Review require monitoring until all transactions, manual and systemic, are complete. This monitoring is done with a control base in IDRS.

A case control or control base is opened, or established in IDRS in different ways. The most common way to establish a case control or base is systemically.

A control base is automatically established with the input of NOREF. The preferred NOREF input method is IAT Stop Refund tool but both IAT and manual input of NOREF will create a control base.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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