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1082 - English/Spanish

Note:

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

Item 2(f) above DOES NOT APPLY TO TIAs.

The tax year listed on the POA or TIA must match the year in which you are working the withholding issue.

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

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