Note:

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

Delete the sentence about the paper case file if all documents are transferred to Appeals electronically.

If Appeals settles the case: upon case closing, Appeals sends Form 5402, Appeals Transmittal and Case Memo and a copy of the closing letter to the TEB Program Manager.

If Appeals is unable to settle the case, they:

Issue the Final Adverse Determination Letter and close the case.

Return the paper case file to TEB to contact the bondholders (if warranted).

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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