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EO - Form 1254 Suspense Procedures

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

For guidance on suspending cases using Form 1254 see IRM 4.2.1.4, 1254 Suspense and IRM 4.8.2.11, Suspense Cases. Examination Technical Services is the SB/SE counterpart to EO Examinations Mandatory Review.

When preparing Form 1254, replace the salutation from "SB/SE, Technical Services Group Manager" to "Mandatory Review manager" .

When following IRM 4.8.2.11.1.1, Placing the Case in Suspense, put the case into status 38 in lieu of status 30.

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

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