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909 Flow Chart for Centralized Evaluative Review

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

Review the Event: This is the start of the flowchart Decision 1. Was Wrap used? If Yes, go to decision 2. If No, code Attribute 909 as Y. This is the end of the use of this flowchart.Decision 2: Does the call have screen capture? If Yes, go to Decision 3. If No, code Attribute 909 as N/A. CER cannot determine if Wrap was appropriate. This is the end of the use of this flowchart.Decision 3: Was Wrap used because the taxpayer did not want to stay on the line while the CSR completed account actions? If Yes, code Attribute 909 as Y. This is the end of the use of this flowchart. If No go to Decision 4.Decision 4: Did the CSR use Wrap to only complete actions from a prior call? If Yes, code Attribute 909 as Y. This is the end of the use of this flowchart. If No, go to Decision 5.Decision 5: Was minimal Wrap used only to reset tools? Resetting tools is not an account action. If Yes, code Attribute 909 as Y. This is the end of the use of this flowchart. If No, code Attribute 909 as N. This is the end of the use of this flowchart.

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

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