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

Do not input CC REQ54 if there is a -A Freeze or a pending TC 976, TC 971 (AC 010), or pending TC 150 on the notice module. Void the notice in OLNR and leave a history in IDRS.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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