Note:

Groups holding short statute cases prepare and issue the 90-day letters. The Area Manager approves and signs 90-day letters. Examiners work directly with Counsel on cases with imminent statute.

ITG - The ITG Technical Group is responsible for the review of unagreed cases without protest that require the preparation and delivery of a statutory notice of deficiency, full or partial claim disallowances and manager requests for review.

TEB -

Issuer protests to Form 886-A, Explanation of Items, and the examiner’s rebuttal even if documentation was previously reviewed in a prior technical review. See procedures in IRM 4.70.14.6.10.1, TEB – Final Adverse Determination

Arbitrage claims: o Allowed refund > $2M o Disallowed (full or partial)

With Senior Manager approval, group managers may request a specific case be reviewed.

Management may identify other cases as being subject to mandatory review, as problems or other special needs arise.