Example:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
3
Situation
Action
On a joint account for John and Mary Trout, the penalty is to be assessed against Mary. However, Mary has no account under her SSN on the Master File.
Establish an account for Mary on Master File using her SSN and TC 000 procedures. Wait two (2) weeks for the account to post, then input the applicable tax year name line. Wait two (2) more weeks for the name line to post, then assess the penalty.
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