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

See IRM 2.3.59-130, Command Code BMFOL IRC 965 Liability Schedule Screen, for a detailed display.

If a DPC 64 payment posts to a current year return and there is no TC 971 AC 114 review all possible inclusion year modules (201711-201911) using BMFOLM to identify where the payment belongs.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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