Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Documents received with (and including) the correspondence need to be associated with the original paper return. Associate to files.
If the response is not received in 45 days:
remove the case from the suspense file.
resume processing the case if possible.
mark the notice disposition (if not already done).
input a TC 290 .00 HC 4 to set the -K freeze per correspondence guidelines.
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