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

Consider whether the legal issue warrants tech advice. The issuer may also request tech advice on an identified area of noncompliance. Follow the procedures in the most recent revenue procedures on tech advice, 2023-2 (updated annually) and IRM 4.70.16, Technical Advice Requests, if this type of request is warranted.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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