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

Suspend the case for 14 business days past the IRC 7476(b)(5) period to allow for time lags in mailing and inputting information.

Monitor the U.S. Tax Court by researching dawson.ustaxcourt.gov/, and completing a "Docket Inquiry" (use Microsoft Edge).

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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