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

To assist mandatory review on preparing Letter 3523, examiners should include the ETER spreadsheet and associated workpapers in electronic format and include in the file when closing.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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