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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

1

Situation

Action

A joint account is on Master File for Bass and Mary Trout (Bass’s is the controlling SSN). A penalty is to be assessed against Bass. The account has the applicable tax year name line (TC 150 posted).

The penalty may be assessed immediately.

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

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