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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 from Step 15, above, was 478. Subtracting 463 from 478 equals 15. This is your carry over for the next pull.

To make the pull, open the first folder for that employee and take out the first case within that folder.

Remove any staples from the case.

Remove the Closing Sheet, Status Sheet, and Batching Sheet (if included) from the folder.

Place the Closing Sheet, Status Sheet, and Batching Sheet (if included) on top of the case and make 1 photocopy.• Be sure to include all pages of the case, as well as any attachments.

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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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