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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

All open correspondence that has a letter issue date and a status date older than 60 days will auto close as a No Reply.

If a response is not received within the proper time frame, close the case as status code 199 for domestic taxpayers - 000 for international taxpayers, in the remarks field, enter "No Reply" and issue abandonment letter.

When all research has been completed, the status of the cases in error must be updated. The status can be updated to:

000 - indicating termination of the case.

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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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