Reminder:

See IRM 4.10.7.2, Researching Tax Law for a comprehensive listing of available legal resources.

Please list the resources you researched when submitting your question.

The mailbox coordinator either answers or forwards the question to a SME, with an expected response of three business days. SMEs aren’t limited to members of Mandatory Review.

When an examiner or manager directly contacts a reviewer, whether by Skype, in person, or by phone, the reviewer documents the question (such as copying the conversation from Skype to email) and forwards the question with the reviewer's response to the mailbox.

Mandatory Review maintains a table of previously asked questions and responses. The reviewer may access this table to see if a previously provided answer is available and applies it to the current question.