Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Cases without a payment or a payment date made over 14 calendar days will bypass the suspense period and progress to payment validation.
Payment Validation: After payment suspension, user must validate that the submitted payment information confirms successful receipt of the application fee(s) due from the applicant.
Initial Input into the USRC Database: User inputs application details using Form 8802 into the USRC database.
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