Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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If a debit transaction is pending on a CP 210 or CP 220 refer to , IRM 3.14.2.6.14.5, CP 210 (CP 910) and CP 220 (CP 920) with Pending Debit Transactions, for notice disposition.
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