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Internal Revenue Manual - 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)
Manual Transmittal October 24, 2014. Purpose (1) This transmits revised IRM 3.21.263, International Returns and Document Analysis, IRS Individual Taxpayer.
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Material Changes (1) Editorial changes have been made throughout this IRM. Web site addresses, references to CP notices, hyper links, legal references, and IRM references were reviewed and edited as necessary. (2) IPU 14U1087 issued 07-01-2014 IRM 3.21.263.1(5) "Note" about ITINs expiring in 5 years was deleted. (3) IPU 14U1249 issued 08-13-2014 IRM 3.21.263.3.2(3) and (5) deleted Form 14194 and added a "Note" clarifying that Form W-7 (COA) ...