Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
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All open correspondence that has a letter issued date and a status date that is 60 days or older is auto closed as a No Reply.
- An applicant contacts the Certification Unit to question under what authority the requested information is being required
Inform the applicant of the following: "you are only required to provide the requested information if you wish to have your U.S. Residency for tax purposes confirmed" .
- An applicant refuses to provide the requested information
Close the Certification application as a No Reply, using status code 199 and entering "No reply" in the remarks field.
The Status Code 702 is an additional suspense status code - 700 series status codes are suspense codes that cannot be corrected or overridden.
A Status Code 702 is used to hold an application in suspense when it is being forwarded to P&A, or when awaiting more information from the applicant. The case stays in this status for 60 days from the Status Date; however, a P&A analyst usually responds within 45 days.
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