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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 Carry Over from the previous day (the one you wrote on the US Cert Rollup for today) is 298. The total volume is 223. 298 + 223 = 521.

Divide this number by the Skip Rate listed on the US Cert PAS Rollup to get your number of pulls. Round down any decimals.

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

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