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(treat as illegible and go to the next field)

Exception:

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

For "In Care of" (c/o) names or places, enter "C/O" (C, slash O) and the name or place

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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