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1082 - English/Spanish

Example:

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

Taxpayer "A" requests a release of lock-in on 5/15/16. They were locked in on 6/15/12 and did not file an extension for TY 2015. The most recent return due is TY 2015. Research shows they filed and full paid his 2013, 2014 and 2015 returns on time. Release the lock-in.

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

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