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of days

Note:

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

The additional time spent on the case will be added on ATTS as a new work request, unless the monthly cumulative time incurred is negligible.

6b

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TEFRA technical reports other than those set forth in the instructions to line 13, such as TEFRA Partnership Control System (PCS) and AdHoc reports.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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