General International Information
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Basic review of international returns varies slightly from domestic. Documents are compared to the computer generated documents, computer paragraph notice and information contained within OLNR system.
Follow all domestic BMF Notice Review procedures for International notices and transcripts in addition to any special review items mentioned in each sub-section of IRM 3.14.2.9, International Documents, for the form type being reviewed.
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