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

FSL & ITG may continue to use Form 9984 in lieu of EO’s Form 5464 and Form 4318 in lieu of Form 5773.

Examiner: Close the case file to your manager.

Examiner: Reply to Mandatory Review within 60 days of receipt of a reviewer's memo. Respond to the issues listed on Form 5456, Item 12, using Form 886-A, Explanation of Items, if you need more space

If the returned case hasn’t been sent back to MR within 60 days, the MR manager will contact the field group manager to discuss the case status. The MR manager will continue to contact the field group manager every 30 days thereafter, until the group returns the case to MR or otherwise resolves it.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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