Note:

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

Unagreed Forms, 5330, 990-T or 1040/1120 discrepancy adjustment and agreed companion (ride along) Forms 5500 don’t have an Administrative Record. For these cases, save all correspondence and relevant documents in the RCCMS Office Documents folder (using the TE/GE RCCMS Naming Convention) in all related RCCMS files.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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