Reminder:

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

Form 886-A is mandatory for all unagreed issues, all declaratory judgment cases, and for agreed issues where the explanation can’t fit in the space provided on the basic report forms. Form 886-A is optional for all other situations. If you prepare a Form 886-A for an "initial report," generally the explanation will be in summary form unlike an explanation for a formal report. Indicate "Initial Examination Report" on the top of Form 886-A.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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