Skip to content

If...›Note:

EO Inadequate Records

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

Close the case using DC 52 (214), Change due to Correction of Operations, and include an explanation about the inadequate records notice on the attached Form 886-A. Close case to the Closing Unit.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.