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

Per IRC Section 7476(b)(5), if you want to file a petition, you must file it before the ninety-first day after the day after the IRS mails this letter to you.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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