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Mandatory Review

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

The primary objective of the mandatory review process is to ensure factual, procedural, and legal matters documented in a case file support the issues raised. The review process must be sufficient in depth to verify:

Correct technical conclusions

Accurate computations

Proper completion of all procedural requirements, including statute controls

Proper managerial involvement

Proper protection of taxpayer rights

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

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