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Employment Tax Cases Subject to Mandatory Review

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Cases subject to Mandatory Review are as follows:

Unagreed exam closures without protest to Appeals requiring issuance of:

A Statutory Notice of Deficiency, or

Letter 3523, Notice of Employment Tax Determination Under IRC 7436

Claim disallowances, (full or partial) unagreed without protest to Appeals requiring the issuance of one of the following:

Letter 905, Final Partial Claim Disallowance

Letter 906, Final Full Claim Disallowance

Managerial request (requires TE/GE senior manager approval)

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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