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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 521, your Skip Rate is 463, and you are making 1 pull. 463 times 1 equals 463. 521 minus 463 equals 38. Your Carry Over for the next business day is 38.

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

Make the Pulls

Starting with the Carry Over from the previous day, add each employee’s closing totals for each team 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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