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

Exam group issues the 30-Day letter package and processes protests to appeals. MR issues the 90-Day Letter packages for both types of plan disqualifications when the taxpayer does not protest 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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