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Outcome 2 Cases

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

These cases meet lock-in criteria. Cases are systemically loaded into WHCS. They are designated as Outcome 2 on the WHCS Taxpayer Summary screen and WHCCI>1 on ENMOD. The TC 971 AC 146 appears on the tax year that the letter is issued.

Letter 2800C and Letter 2801C are systemically issued.

See IRM 5.19.11.7, Responses and Redeterminations, for guidance in working telephone and/or paper responses to the letters.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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