Skip to content
ChatProjectCodes

If...

Note:

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

The TE/GE Closing Group won’t accept any protested case to Appeals with less than 425 days remaining on the statute (330 days for cases Appeals previously returned to the group). Therefore, TEB Technical requires TEB Exam to send cases with at least 455 days remaining on the statute to allow time for mandatory review.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.