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of 8821/2848’s

Caution:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

This list is not all-inclusive. If you are in doubt about a case, you should elevate it to your lead and/or manager. If the lead or manager is in doubt, it should be sent to P&A.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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