Note:

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

These examples are not intended to be all inclusive.

When using DC 52/214, Change due to Correction of Operations, prepare Letter 1744 and attached Form 886-A for review and issuance by the group manager. See IRM 4.70.14.4.3.1, TE/GE Change due to Correction of Operations.

Close exams with the Letter 1744, using the RCCMS disposal code 214.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.