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

A payment received after the beginning of the monthly period will not affect that month’s penalty amount.

Assessments: Tax assessments are any of the following Transaction Codes: 150, 290, 298, 300, and 308.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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