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N›Caution:›Special Notice Review Issues

Natural Disaster Procedures

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Use CC BMFOLT and/or CC ENMOD to check for disaster areas and use the date shown to calculate interest and penalties.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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