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Program Responsibility

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

International related documents are processed primarily in the Ogden Submission Processing Center (OSPC) who has the responsibility for reviewing notices and transcripts. Kansas City Submission Processing Center (KCSPC) processes Forms 706-NA and 709-NA.

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

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