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of 8821/2848’s

Reminder:

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

All new letters or revisions to existing letters must be approved by the Taxpayer Correspondence Services.

When one of the letters in the above chart has been issued, the system generates a letter issue date.

You must allow the applicant 30 days (60 for taxpayers overseas) from the letter issued date to respond to your request for more information.

If

Then

  1. The applicant responds (by mail, FAX, or phone call) with the requested information within the 30-day time frame (60 days if overseas)

Enter the response date in the Correspondence Received date field and continue processing.

  1. The applicant responds (by mail, FAX, or phone call) with the requested information after the allotted 30 days (60 days overseas), and if the status of the application has not been updated since the issuance of the suspense letter

Enter the response date in the Correspondence Received date field and continue processing.

  1. The applicant responds (by mail, FAX, or phone call) with the requested information after the allotted 30 days (60 days overseas), and the case is closed

A new case must be opened.

  1. The applicant fails to respond with the requested information within 30 days (60 days if overseas)

Update the status of the letter or close the application as a No Reply or the application will remain on the weekly correspondence list.

  1. Contact has been made with the applicant and the service is waiting for a response

Update the status of the application, or risk having the case auto closed.

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

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