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Required Payment or Refund Under Section 7519 - Form 8752

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

Notices in relation to Form 8752, Required Payments or Refund Under Section 7519, (MFT 15) are usually selected in batches 7600-7699 which are processed by Accounts Management Large Corp teams. If the selected notice is in Batch 7600-7699, then Large Corp personnel will review and input the appropriate disposition into OLNR for the notice. For additional information regarding the required payment or refund under Section 7519 - Form 8752, see IRM 21.7.4.4.7, Form 8752, Required Payment or Refund Under Section 7519.

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