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

To close the AMS/IDRS control, select "No Action" for the narrative. Do not update IDRS or WHCS. All "no longer works here" information sheets from previous revisions of Letter 2800, will be destroyed with no further action.

If the employer responds stating they have no record of the taxpayer ever working there,

Call the employer to verify to whom the Form W-2 was issued

Make one attempt to call the employer

If unable to contact the employer, close the case

If you determine that the taxpayer is still employed advise the employer to honor the lock-in letter

Document AMS

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

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