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

"Enforcement" is part of the conversion process that involves initiating deficiency procedures in IRM 4.70.14.2.1.3.3.7, EO – Converted Tax Return Secured, and IRM 4.70.14.2.1.3.3.11, EO – Substitute for Return – Converted Tax Returns.

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

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