(10) IRM 3.8.45.5.3(1) c) - Added reference to IRM 3.10.73.3.4 for checks made payable to SSA for KC and Ogden only, as a clarification. IPU 21U0919 issued 07-07-2021. IPU 21U0919 issued 07-07-2021. (11) IRM 3.8.45.5.5(1) - Added a row to the If/Then Table to send blank or voided checks with no explanation that it’s for an installment agreement back to the taxpayer as requested in SERP Feedback.
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