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

When deleting a refund for a pending credit reversal, use Local Control File to pull the CP 260. Retype or void CP 260 based on the TC 841 amount.

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

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