Note:

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

Before you pursue a six year statute, secure the approval of your manager and TEGEDC.

See IRM 4.70.12.3.8.9, Securing Consents for Form 990-T, for guidance on completing Form 872-H, Consent to Extend the Time to Assess Tax on a Trust, to extend the statute of limitations for Form 990-T.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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