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

Taxpayer "D" calls back on 9/1/16. Research shows that they filed a refund return for TY 2015 on 8/1/16. He now meets the three-year compliance rule. Release the lock-in.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

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