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Mirrored Accounts

in Transcripts
So I may be missing something here but I thought the transcript delivery system would deliver transcripts under mirrored accounts. Case in point - joint filer went through bankruptcy & came out. On IRS side, they closed the joint file code (IRS back end -Code 30) and created separate assessment (Code 31) which is a single file on their end. I thought the transcript tool delivered the separate assessment transcript (1040A)?
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