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

Taxpayer "E" has their TY 2013 balance due and TY 2014 balance due satisfied by TY 2015 refund. They have not met the three year rule for filing and payment compliance, since TY 2015 has been their only compliant return. Do not release the lock-in. Modify if appropriate

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

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