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CP 210 (CP 910) and CP 220 (CP 920) with Pending Adjustment (Doc Code 47 or 54)…

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

Follow the table below if an adjustment is pending on the notice module. See IRM 3.14.2.6.14.4 , for pending payments or credit transfers.

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

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