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Entity Adjustments

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

Notice Review can only adjust certain entity errors. Review section IRM 3.14.2.6.1.1.3, Name and Address, before considering an entity adjustment to determine if an adjustment is needed, and if it can be performed by Notice Review or must be routed to the Entity Control Unit.

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

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