Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
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Prior to closing any cases to Mandatory Review, the field manager must contact the Manager, EP Mandatory Review to discuss the case and obtain mailing instructions.
If any correspondence is received by the examiner/field group, the correspondence must be sent (as applicable) to Appeals or Mandatory Review immediately for association with the case file.
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