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If the election is invalid contact the BBA POC for next steps and follow the existing TEFRA or NonTEFRA procedures accordingly. Ensure ERCS/AIMS is updated as follows o Set TEFRA indicator to N for NonTEFRA. o Set Aging Reason Code to 100. The NBAP only applies to TEFRA examinations. Do not prepare a TEFRA Partnership Control System PCS Linkage Package. Notate activity record that election was received reviewed etc. and that a copy was provided to the BBA POC. If you have questions or need...
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