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

If a STAUP is input before the 23C Date, the notice will be selected for review on the IDRS Notice Review Register under the category 48 Status Update and will be voided. If the same notice needs to be regenerated, input CC STAUP in the same SC Status.

If an erroneous notice has been mailed, send an apology letter instructing the taxpayer to disregard the notice and that either the case has been resolved or that a correct notice will be sent, whichever is appropriate.

If the Campus Status is blank or 99, the account is out-of-region. Use Universal Access to input CC STAUP.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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