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Procedures Following the SNOD 90-Day Period

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

If the taxpayer doesn’t respond to the SNOD within 90 days and the case isn’t docketed, hold the case for another 15 days and then close to TE/GE Closing Group.

Update 3198-A, TE/GE Special Handling Notice, with the following instructions "STATUTORY NOTICE OF DEFICIENCY DEFAULTED - ASSESS TAX IMMEDIATELY."

Before closing, verify that the case has not been docketed. If docketed for Tax Court, update and forward to the closing unit to transfer to Appeals.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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