Closing Conference
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The closing conference with the taxpayer or their representative includes at a minimum:
Informing the taxpayer and/or representative that the examination has been completed.
Informing the taxpayer and/or representative that a closing letter will be issued and the years and returns covered by the letter.
An explanation of your findings based on the facts and current law.
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