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TEB - Unagreed Case Processing

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

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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▸Contents — Internal Revenue Manual Part 4. Examining Process

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