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

FSL/ET & ITG examiners will have documented Form 9984, Case Chronology, Form 4318, Workpaper Summary.

Developed workpapers documenting the audit and supporting the examiner's determinations.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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