Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Disposal Code 08 (213 in RCCMS) is obsoleted, because the reference to whether a referral is submitted or not will be indicated on the 3198-A Special Handling checksheet in RC\CMS and will not be distinguished by disposal code.
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