Federal housing law
Internal Revenue Manual Part 5. Collecting Process
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 5 chapters · 153 sections
- Jurisdiction
- United States
Contents
- Part 5. Collecting Process
- Chapter 19. Liability Collection
- Section 11. Withholding Compliance Program
- 1020 - English 1021 - Spanish
▸1082 - English/Spanish
Overview- Reminder:
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▸Exception:
- Outcome 2 Cases
- Outcome 3 Case Processing
- Referrals and Special Projects
- Responses and Redeterminations
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- Caution:
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- Unpostable Transactions
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- Processing Undelivered Mail
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▸Special Situations
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- Exception:
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- Civil Penalty Determinations
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Overview▸Creating Entities or Name Lines for Non-Return Civil Penalties
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▸Example:
- International Organizations Exempt from Federal Withholding Requirements