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

Mandatory Review will print the letters they issue. Write the letter number (or IRM exhibit number) at the heading of Form 5773, Form 5773-A, or Form 4318 and in the Mandatory Review section of 3198-A Special Handling checksheet in RCCMS, "Prepare/Issue Letter:"

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

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