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IRC 965(h) Adjustment Procedures

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Please see a lead if an IRC 965(h) election case needs an adjustment. The lead should review the case and determine if an adjustment is needed. The lead or a manager will route the case to HQ for further review and possible routing to an outside IRC 965 team such as SB/SE or AM. IRC 965 cases should only be adjusted by leads after receiving HQ approval.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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