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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 taxpayer account contains a critical error, the taxpayer will not be able to cash a paper check (and will not be receiving direct deposit) and Notice Review is allowed to make the correction:

Stop the refund (NOREF).

Correct the name and/or address in IDRS and OLNR in cycle.

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

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