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

Use Blocking Series 78 instead of 77 when adjusting Electronically Filed Returns, or adjustments without the paper document when math error appeal rights need to be granted due to a tax increase greater than the taxpayer’s reported amount.

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

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