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

Full RAR is not mailed with 90-day letter package.

If the Mandatory Review manager has concerns with the case or the 90-Day Letter package, they’ll discuss with the reviewer and determine appropriate actions and/or revisions.

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

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