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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

Proof must include a copy of the original Form 8802.

When the error is in the taxpayer's name, verify the name on IDRS.

Names misspelled on IDRS must be referred to Customer Service at 800-829-4933.

Names misspelled on the USRC Database must be corrected at the time of the call.

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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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