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Referrals and Special Projects

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

Withholding Compliance (WHC) will no longer work referral cases sent after July 11, 2014 except Civil Penalty Cases see IRM 5.19.11.11 Civil penalty Determinations. All cases received after that will be destroyed.

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

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