Note:

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

A taxpayer may use different representatives for different years.

Ensure that the Administrative Record is correctly prepared per IRM 4.70.14.2.4.1.3.1, EP & EO - Maintaining the Administrative Record File, for Form 5500 cases involving revocation or non-qualification.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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