No. The safest course is to contact the IRS Martinsburg Enterprise Computing Center 866-455-7438 and ask whether a B-Notice was issued to your company. If one was issued, you can tell Martinsburg that it has not been received and request that it be sent again (verify the mailing address). Your official date for counting the 15- and 30-business-day B-Notice time periods will be the date you receive it.