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IRM PROCEDURAL UPDATE DATE: 01/04/2024 NUMBER: wi0301240042 SUBJECT: 2024 StartUp Changes AFFECTED IRM(s)/SUBSECTION(s): 3.12.15 CHANGE(s): IRM 3.12.15.2.16(3) 1 Updated Field name to 01RPC. (3) When a return is identified with a \"Elective Payment Election\", and Code and Edit (C&E) has not done so, do the following: 1. Enter \"J\" in Field 01RPC. 2. Place a flag at the top of the return and attach the \"IRA22EPE/TRE Reminder\" sheet under the entity portion of the return. Note: P&A will...

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