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

Maintain an IDRS control base on all NOREF cases until all actions have posted and the refund has been released.

If the case is a critical entity error, and the ENMOD entity change has posted then input a REQ54/ADJ54 TC 290 .00 with no posting delay code. The TC 290 .00 posting will remove the P- freeze allowing the refund to be released. Using the information from Entity Control and ENMOD updates correct the entity on the notice in OLNR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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