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1082 - English/Spanish›Note:

Modify Lock-in

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

Taxpayers may call in or send the IRS additional information and request that we reconsider our proposed or previous lock-in determination.

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

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