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

The self-declaring PF that has indicated on schedule A that they are a PF does not trigger a declaratory judgment action under IRC 7428. That right would apply only upon a subsequent IRS exam.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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