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EO - Substitute for Return - Converted Tax Returns

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

This course of action is followed after an "adverse status change" is proposed, and where you determine an SFCR is required, because a converted tax return has not or cannot be secured.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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