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Side-by-Side Mismatch Listing

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

This is an alphabetical listing which provides a convenient way to check for common errors without doing terminal research or using two or more lists. If the same name is found in both columns, check the name, TIN, and MFT for any obvious errors or differences (transposition of numbers, typographical errors, spelling errors, etc.). When this list is worked first, it often eliminates the need to deal with the problem on the other mismatch listings.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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