Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The IDRS control base must be closed when all actions have been taken and the correct notice disposition has been decided.
When an error is identified by quality they must input an H Disposition to ensure a correct notice is sent to the taxpayer. If necessary, the TE will correct the notice in OLNR to issue a corrected notice.
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