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EP 90-day Letter Procedures

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

If the taxpayer fails to respond to the 30-Day Letter issued by the exam group, mandatory review prepares and issues the 90-Day Letter package (Final Revocation Letter, Final Non-Qualification Letter, or SNOD).

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

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