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TEB - Closing Agreement

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

The examiner or manager should not initiate closing agreement discussions with an issuer/POA. Closing agreement discussions are initiated solely at the request of the issuer/representative. It is permissible to inform an issuer or representative that closing agreements may be used to resolve tax matters.

If the issuer requests resolution of noncompliance determined during the exam, then with your manager’s agreement, begin the closing agreement process outlined in IRM 4.81.6, Tax Exempt Bonds Closing Agreements.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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