Note:

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

For imminent statute returns subject to a mandatory review, examiners assume the responsibility for preparing final closing letters including 90-day letters. For cases involving imminent statute returns refer to IRM 4.70.12.3.7.11.

Send the case file to the Mandatory Review manager to assign to a reviewer.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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