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

Partially agreed discrepancy adjustment procedures are covered in IRM 4.70.15.9, Partial Agreement Procedures.

IRC Section 3402(d) and 3102(f)(3) cases

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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