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

Payments received after the RDD will not be used in the penalty computation.

  1. Multiply: amount subject to penalty X penalty rate X penalty period = the penalty amount. Example 10000 x 5 % x 3 = $ 1,500.00.

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

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