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

ONLY documents with the following file extensions can be uploaded; .pdf, .jpg and .png. Multiple files can be uploaded, up to a maximum size of 15 mb per file/document.

Advise the taxpayer they should read and follow the screen prompts that will be displayed.

Files may be retrieved as soon as they are uploaded by the taxpayer. Files received via the DUT will be labeled with the date and time much like correspondence received via fax.

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

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