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

Please keep in mind the minimum penalty amounts.

  1. Assess TC 160 on CC REQ54, Blocking Series 00, Hold Code 3.

  2. Use CC COMPA to compute the interest, but do not assess the additional interest.

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

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