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

You may use an email as the transmittal memo.

The Mandatory Review manager will transfer the RCCMS files for the case(s) being reviewed to the Counsel attorney conducting the 90-Day Letter Review.

Generally, Counsel has 45 days to review and return the case file to the reviewer.

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

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