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1082 - English/Spanish

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Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Taxpayer "B" calls back on 11/15/16. The most recent return due is now TY 2015 and research shows that they filed a refund return for TY 2015. Tax years 2013, 2014 and 2015 were filed and full paid on time. Release the lock-in.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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