Cases Assigned to Collection Field function

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

When working a WHC case with at least one balance due module in status 26 and/or a Taxpayer Delinquency Investigation (TDI) assigned to Collection Field function (CFf) you must contact the Revenue Officer (RO) assigned the case.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

Internal Revenue Manual Part 5. Collecting Process

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