Cases Subject to Mandatory Review

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

The following TE/GE cases are subject to mandatory review: Unagreed exam closures without protest to Appeals requiring the issuance of:

A Statutory Notice of Deficiency.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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