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

5

Situation

Action

John and Mary Trout do not have an account on Master File since they are non-filers. A penalty is to be assessed against John.

Establish the account using 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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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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