Example:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the Status 58 date is September 25, the 1% would begin on the first day of the monthly accrual period following October 5.
The 1% rate begins on the 23C Date of a Jeopardy assessment (TC 370, Doc Code 51 Blocking Series 100-119). Example: If the 23C Date is September 25, the 1% would begin on October 1.
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