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

Discuss closing any agreed companion (ride along) returns with the Mandatory Review manager.

Email the 90-Day Letter(s), full RAR, Summary RAR, Administrative Record index (if applicable), Form 4089 (if applicable), and Form 870-EP (if applicable) to the Mandatory Review manager (or designee).

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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