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of 8821/2848’s

Example:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The caller states that the year of certification should have been 2025, but the certification was issued for 2024; research the original application to see if the year processed for certification differs from the certification year stated on the application.

Retrieve the Form 8802, if possible, and verify the caller's information.

Applications processed incorrectly must be corrected at the time of the call.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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