Note:

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

If EPE indicator is present CP 161 is not a valid retype notice.

8804, 1041, 1065, 1120(all), 990-T

CP 132

CP 131, CP 131A, CP 133, CP 161 or CP 268

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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