Example:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
The total plus carry over is 450, and the Skip Rate is 441. You will make a pull from Support Services. Go to Step 1, in b) below.
If you do not make a pull from Support Services, this number becomes the Carry Over for the next business day.
On the Support Services PAS Rollup, write this number next to where it says “CARRY OVER FOR NEXT BUSINESS DAY:”
Also on your Support Services PAS Rollup, write the number of pulls where it says, “Number of pulls made:” (write “0” if you made no pulls).
Even if you do not make a PAS pull, place a dated “PAS Pull Completed” Sheet in the basket or bucket.
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 the Skip Rate.
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