Protest, Correspondence and Waivers Received After Issuance of SNOD

See IRM 4.8.9.23, Protests, Correspondence and Waivers Received After Issuance of Notice of Deficiency, for general procedures when the taxpayer sends in something other than a signed Form 4089.

Reviewer: If during the 90-day period the taxpayer submits a signed Form 4089 or Form 4089-B, send the case to the closing unit to assess the deficiency.