Note:

IRC 6303 requires a notice of assessment and demand for payment after the making of an assessment. A retyped notice cannot meet this criteria because it is dated prior to the date of the assessment, therefore, hold code 3 or 4 should not be used when increasing tax above the amount shown on the taxpayer’s return as originally filed. For additional information, see Hold Codes & Notices, IRM 20.1.2.2.10.