Example:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The TEB Program Manager may change the resolution amount to reflect a different payment date or correct an issuer’s name.
After receiving the TEB Program Manager’s approval using the approval process, the examiner must discuss with the representative/issuer any changes to the closing agreement, emphasizing that the resolution terms still have not been approved by the Director. When the representative/issuer concur on the approved agreement, the examiner must follow the closing agreement execution procedures in IRM 4.70.14.2.1.5.9.19, TEB- Execution of Closing Agreements.
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