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of 8821/2848’s›Note:

Nominee Applicants

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

An individual or organization that acts as a nominee on behalf of another individual or organization is considered the individual's or the organization's nominee.

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

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