Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the above referenced adjustment was input by a Notice Review TE, refer the notice to that TE for proper notice disposition. If the Notice Review TE is unavailable label or retype as appropriate based on the hold code used.
Do not use label 1 when a pending TC 976 or 977 (amended return) is on the tax module. Accounts Management will initiate all required correspondence.
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