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

If a CC REQ54 adjustment is needed, use Priority Code 1.

Freeze is released by certain TC 30X or TC 42X transactions.

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

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