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

Follow the procedures of IRM 4.70.15, Discrepancy Adjustments, for Forms 1040 or 1120 picked up in conjunction with the SEP, SARSEP or SIMPLE IRA examination. However, you mail the 30-Day letter, not Mandatory Review.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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