Note:

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

As noted above, closing letters, unagreed 30-day letters/RARs, protests to Appeals and rebuttals to protests go in category 3.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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