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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 carryover from the first pull was 15. Starting with 15, you add the next team’s closing total, which is 232. 15 + 232 = 247. The next team’s closing total is 117. 247 + 117 = 364. The next team’s closing total is 143. 364 + 143 = 507. This is over the Skip Rate of 463, so your pull will be from this team. Going back to 364, you begin adding each employee’s total until you reach (or go over) the Skip Rate. You will make your next pull from this employee’s closings. Put a check mark next to his or her name and write your carry over for the next pull (if you have one) beside it.

Repeat steps 1 through 11 for each pull you need to make.

Finishing Up

On the PAS Tag for US Residency, write the number of pulls you made for the day where it says “Vol:”, followed by the words “1 copy” in parentheses for only 1 pull, or “1 copy each” in parentheses for more than one pull.

Paper clip the USRC PAS Tag to all the Pull copies and take it with you.

Staple the USRC Closings sheets to your USRC PAS Rollup sheet.

Delivery to PAS: Once you have made all the PAS Pulls, see IRM 21.8.4.7.4, PAS Deliveries, for instructions on delivering the pulls to PAS.

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

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