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of days

Note:

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

Recompute the statute date by adding 60 days to the agreement received date (or original statute, if later) plus any "tack-on" time, if applicable. "Tack-on" is the number of days from the date of issuance of the SND to the normal or extended statute date prior to issuance.

IMPACT: The SND Report works in conjunction with the statute report.

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