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Priority Codes

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

bypass certain unpostable checks.

Use Priority Code 1 when entering a CC REQ54 adjustment on an account with a -L Freeze (open TC 420 or 424).

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

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