Miscelleanous dating online for singles

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(1) Moved IRM 8.11.8.1.1 Account and Processing Support (APS) Card-in and Closing Procedures for IRC 6673 Penalties and cross-referenced to IRM 8.20.5.32.5, IRC 6673 Penalties Case Carding and IRM 8.20.7.46.1, IRC §6673 Penalty Closing Procedures (8.11.8.1.1) respectively.

(2) Deleted IRM 8.11.8.3.1 APS Card-in and Closing Procedures for IRC 6702 as APS will follow normal card-in and closing procedures.

IRM 8.11.8.3.1 is now titled ATE Consideration of IRC 6695A.

(3) Clarifying IRM 8.11.8.5, IRC 6721-Failure to File Correct Information Returns in (2) regarding Primary Business Code (PBC 217).

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