Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
EO - For Chapter 42 excise taxes, replace Letter 531 with Letter 1753 (Rev. 01/19). Refer to Exhibit 4.70.14-44, EO Statutory Notice of Deficiency: IRC 4941(a)(1): Continuing Act, as an example for purposes of a continuing transaction.
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