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1082 - English/Spanish›Example:›Penalty Appeal Procedures

Case File Preparation

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

Include the following documents:

Form W-4 on which the penalty was based, submitted by the referring Service employee, if available

All taxpayer correspondence, including the request for abatement

All IRS correspondence

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

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