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

Return case files to the group manager of the specialist who worked the case.

Advisory or Commendatory Memos: The mandatory review or technical manager secure emails the Form 5456 (without the case file) to the appropriate group manager when the case is closed.

The reviewer and the mandatory review or technical manager each retains one copy of the Form 5456.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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