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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 "C" requests a release of lock-in on 3/15/16. They were locked in on 2/16/2012 and filed a refund return for TY 2015 on 2/15/16. The most recent return due is TY 2015. Although they were under-withheld in TY 2013, they filed and full paid (tax and penalties) their TY 2013 return on 4/15/2014. They filed a refund return for TY 2014 late and meet the three-year compliance rule. 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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