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Reminder:

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

If you receive a request for reconsideration or release from a taxpayer in bankruptcy who was locked in prior to filing bankruptcy, DO NOT release the lock-in. Follow general case processing procedures as outlined in IRM 5.19.11.3, General Case Processing.

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

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