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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
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You may have to use multiple sleeves. Don't overfill the sleeves. Leave room for additional cases that might need to be filed later.
Separate each date’s closed work with a cardboard divider marked with that date written on the left edge of the divider in black marker. Make sure you can see the date on the divider when it is on the closed-case wall.
Place each batch on the closed-case wall, keeping them in alphabetical order by date.
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