Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These cases can be worked in the current cycle by using a posting delay code. Monitor the account and maintain the "B" status.
If a case is controlled by another tax examiner in "A" status only and action needs to be taken:
Contact the tax examiner with the open control to decide who will resolve the case.
Get a plain-English answer with a citation back to this text.
Ask AI about this code