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

When both FTF & FTP penalties apply for the same month, the Failure to File penalty is reduced by the amount of the Failure to Pay penalty for the applicable months, unless the minimum Failure to File penalty applies.

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

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