Note:

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

All AGREED worker classification cases will close directly to the closing unit for immediate assessment.

Unagreed claim disallowances (full or partial) without protest to Appeals requiring the issuance of:

Letter 905, Final Partial Claim Disallowance, or

Letter 906, Final Full Claim Disallowance

The following TE/GE function specific cases:

i. All plan disqualification (revocation or non-qualification) cases (unless resolved through a Delegation Order 8-3 (DO 8-3) closing agreement) where the taxpayer has not protested to appeals.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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