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

These journals are used to record MF and NMF manual assessments and NMF abatements.

The journal numbers used are in the 6XX series and the 8XX series for manual assessment certificates.

The valid accounts are listed under each of the following subsections.

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

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