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

Every unpostable on a 4251 is assigned a "category code." These two digit alpha numeric codes identify the area that will work the unpostable case.

Only one unpostable code at a time can be indicated on Form 5147 or Form 4227.

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

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