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Reminder:

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 any remaining refund has been released.

If the taxpayer account contains a non-critical error and Notice Review is allowed to make the correction, correct the name and/or address in IDRS and OLNR in cycle.

If the address is international, see IRM 2.4.9-18. for IDRS input. In OLNR, if international address updates are needed completed the following fields:

Enter the correct street address in the Foreign Street Address field,

Enter the city in the Street Address field,

Enter the country in the City field,

Enter a period (.) in the State field, and

Leave the ZIP code field blank.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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