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

Follow instructions contained in each section to determine if a CC STAUP is necessary.

When adjusting a balance-due account and the account will remain in balance due status:

Retype the original notice.

Use Hold Code 3 on the adjustment to suppress an adjustment notice.

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

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