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

Add an IRS Rebuttal section to the RAR after the Taxpayer’s Position section addressing each point the taxpayer raised.

Prepare the administrative record per IRM 4.70.14.2.4.1.3, EP & EO Administrative Record.

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

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