TEB - Unagreed Case Processing
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
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An unagreed Tax Exempt Bond examination is one in which non-compliance is unresolved, including:
Denials of claims for recovery of an asserted overpayment of an arbitrage payment under IRC 148.
Unagreed disallowances to credit payments under IRC Section 6431 (claim denials.)
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