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

Lead cases should contain a complete set of workpapers. Subsequent and prior year returns do not require a complete set of workpapers if closing with the same disposal code as the lead.

Purge all unnecessary or duplicate workpapers.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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