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    <description>If preprinted computer-invoice stationery with serial numbers is used, a manual invoice may be issued and later regularized in the computerized system; the assessee must intimate the range office with reasons and provide online information (for example via ACES). Manual issuance is not appropriate where invoice numbers are generated solely through the system and cannot be issued manually.</description>
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      <description>If preprinted computer-invoice stationery with serial numbers is used, a manual invoice may be issued and later regularized in the computerized system; the assessee must intimate the range office with reasons and provide online information (for example via ACES). Manual issuance is not appropriate where invoice numbers are generated solely through the system and cannot be issued manually.</description>
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