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EP Proposed Disqualifications (revocation or non-qualification) and Related Unagreed…

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

Triage is performed on all cases received in MR by the MR manager and MR Tax Examiner. After triage, the MR manager assigns the case to a reviewer.

The MR Tax Examiner:

Reconciles the AIMS and RCCMS statute of limitation (SOL) date and corrects discrepancies.

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

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