Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Coordination with ERS may be necessary in order to ensure the TPNC 90 returns are sent to Notice Review timely. Follow local procedures for providing feedback to ERS.
Follow normal review procedures.
Review the validity of the 90 Error Code written on or attached to the front of the return. Refer to the 90 Error Code Decision Table below.
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