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

Do not release the refund.

If a response is received after 45 days. Complete Form 3465, Adjustment Request, and route the taxpayer correspondence and any other information to Accounts Management.

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

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