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

Consult your group manager and TEGEDC as to what parts of the document(s), if any, you may share, and how to share them.

Any statements made in correspondence (by either side) is deemed true if there’s no conflicting or clarifying evidence. Therefore, if the taxpayer sends or otherwise provides something that doesn’t appear to be correct, get written clarification. Confirm clarification you receive by telephone either by requesting the information in writing or by sending a letter which explains what was discussed on the phone.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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