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Debit Voucher (DV) and DV Adjustment

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

The debit journals are used to record DVs for both revenue and miscellaneous collections.

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

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