Note:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
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Regulations require that the employer furnish an employee that is not performing services for the employer as of the date of the notice with the “Employee’s Copy” of the lock in letter if the employer reasonably expects the employee to resume the performance of services for the employer within 12 months of the date of the notice (Lock-in letter).
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