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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 total closings plus the Carry Over from the previous day is 3073, your Skip Rate is 580, and you are making 5 pulls. 580 times 5 equals 2900. 3073 minus 2900 equals 173. Your Carry Over for the next business day is 173.

On your CAF PAS Rollup, write the next day’s Carry Over next to where it says “CARRY OVER FOR NEXT BUSINESS DAY:”

CAF PAS Pulls — Make the Pulls

Starting with the Carry Over from the previous day, add each employee’s closing totals until you reach (or go over) the Skip Rate. Your pull will be from the closed work done by the employee whose totals made you reach (or go over) the Skip Rate.

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

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