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

AMS will not be issuing interim letters on WHC cases.

Look for indicators of fraud and/or frivolous arguments. See IRM 25.1.2.2, Fraud Development Procedures and IRM 5.19.11.10.5, Frivolous Communications, for further information.

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

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