Caution:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
When a flow-through entity is listed as a partner within the partnership listing, secure a listing and the tax disclosure authorizations of the individuals or entities within that flow-through entity and add them to the Tier II listing of the partnership record.
A penalties of perjury statement from the partnership and each partner listed on the partnership list or return must be verified and the penalties of perjury indicator checked for each partner, when a current year application is requested.
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