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

All other issues should be referred to your lead or manager so that a determination can be made.

If received date as figured above is different than the date on CC TXMOD you must manually adjust the FTF Penalty.

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

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