Response to Reviewer’s Memorandum
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The exam group manager considers the reviewer’s memorandum. The group must submit their reply within 60 days of receipt.
If the exam group manager considers the reviewer's memorandum inappropriate, refer to IRM 4.70.14.6.5.2, Dispute Resolution.
Otherwise, forward Form 5456 via secure email to the examiner. Return the case to the examiner via RCCMS, and maintain appropriate AIMS controls.
Examiner: Upon receipt of the returned case:
Reopen the case on WebETS.
Review the Form 5456 and continuation on Form 886-A, Explanation of Items, if provided, as listed in box 12.
Note the directions provided in the memo.
Contact the reviewer if you have any questions about the directions.
Examiner: Confer with your manager about the requested actions. If you and your manager disagree with the course of action, proceed to IRM 4.70.14.6.5.2, Dispute Resolution. Otherwise, perform the actions requested.
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