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

You aren’t required to determine which states and designated state agencies should receive IRC 6103(d) information. The TEGE Closing Unit makes that determination after it receives the case. The TEGE Closing Unit is responsible for printing, suspense, and proper disposition of IRC 6103(d) information to the proper state authority through the proper channels.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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