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

Send a copy of the report and closing letter using Letter 937-A, Transmittal Letter of Information to Power of Attorney, to the representative who is authorized to receive copies of the taxpayer correspondence via Form 2848 or Form 8821.

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

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