Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A CC REQ54 does not apply to a tolerance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Credit of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ must be manually released with a second CC REQ54, Hold Code 3, Priority Code 4.
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