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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Various
N/A
N/A
51
Undeliverable Notices
1
22
N/A
N/A
53
Temp Collect. Frz TC 470 - cc 90/93
26 or Manual Release (ST58)
20
N/A
Review - re-input TC 470 CC 90, if required
53
TC 530 Account Uncollectable
Various
22
N/A
N/A
56
Third IDRS Notice - 503
5
58
STAUP58
N/A
58
Final IDRS Notice 504
6
22 or 23 or 26
STAUP22
N/A
60/61 63/64
Installment Agreement
Various
Various
Collection Operation
Collection Operation
71
Offer in Compromise
Various
Various
Collection Operation
Collection Operation
72
Bankruptcy
Various
Various
Collection Operation
Collection Operation
73
Coll/Offset Frz TC470 - CC99
Manual Release
58
N/A
Freeze does not expire
76
Immediate TDA Pending
1
22
STAUP22
504 Notice & TDA next cycle
77
Accelerated TDA
3–8
58
STAUP58
504 is only IDRS notice
91
Criminal Investigation
Various
22
CI Operation
CI Operation
99
Out of service Center location
Various
Various
Review-input TC 470 if required
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