Note:

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

If a SNOD is being issued for a Form 1040 and a SNOD is also being issued for IRC 4973, IRC 4974 or IRC 72(t) tax for the same taxpayer for the same year, only one SNOD will be issued. These taxes will be added to the Form 4549 and the issues added to the Form 1040 RAR. These will be mailed out with Letter 531-A.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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