If...›Example:›TEB - Unagreed Case Processing

TEB - Technical Assistance

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

(1) When the group manager and the examiner determine a case is likely to result in an adverse determination and close unagreed, or result in a claim denial, they inform the TEB Program Manager of: a. The case status. b. Any need for assistance from a tax law specialist (TLS) or the TEB technical advisor.

If the TEB Program Manager determines help is warranted, the Field Exam group manager, TEB Program Manager, TEB Technical group manager, TLS and examiner should follow the procedures in IRM 4.70.16, TE/GE Technical Assistance, Technical Advice Requests and Requests for 7805(b) Relief.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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