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1082 - English/Spanish›Note:

Creating Entities or Name Lines for Non-Return Civil Penalties

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

This section covers procedures for assessing civil penalties when there is no entity on IMF Master File.

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

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