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

Do not void a CP 161 or CP 861 if fully paid by credits that offset (TC 706) into the notice cycle. A CP 138 will generate from the Losing module.

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

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