TEB – Cases Subject to Mandatory Review
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The following TEB cases are subject to mandatory review.
Unagreed exam closures without protest to Appeals requiring issuance of a Statutory Notice of Deficiency.
Unagreed claim disallowances (full or partial) without protest to Appeals requiring the issuance of one of the following:
Letter 905, Final Partial Claim Disallowance
Letter 906, Final Full Claim Disallowance
Letter 5677, TEB Arbitrage Claim Notification of Final Adverse Determination
Arbitrage claims – allowed refund claims > $2M
Management requests
The TEB Technical group manager may assign the case for mandatory review to the same TLS who initially reviewed the case under a technical assistance request per IRM 4.70.16.
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