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

When you determine there’s no criminal fraud potential, you don’t need to keep these records in the case file. However, you must keep these records per normal record retention requirements before proper disposal.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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