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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

If any of the above things are not true, the batch must be returned to the TE with a note letting them know why it is being returned.

Attached Paperwork – To avoid printing and mailing certifications in error, the TE must provide Clerical with:• The original application, or• a photocopy of the application, or• a screen print from the USRC 6166 Database with the remarks showing.• Foreign Forms - In the case of applications submitted with foreign claim forms, it is the TE’s responsibility to attach those forms that have been properly stamped and sealed, or foreign claim forms with an attached IRS Form 1435, see IRM 21.8.4.4.14, Foreign Claim Forms and/or Procedures.• Any special mailing instructions (such as sending something via FedEx or DHL) if the taxpayer has requested special mailing. In these instances, it is also the TE’s responsibility to attach any shipping labels.

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

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