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

Taxpayer "B" requests a release of lock-in on 5/15/16. They were locked in on 6/15/12 and filed an extension for TY 2015. The most recent return due is TY 2014. Research shows that they filed and full paid their 2013 and 2014 returns on time, but there is a balance due on 2012. Do not release the lock-in. Modify, if appropriate.

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

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