Petitioned SN Report (No Longer Used)
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The Petitioned SN Report is no longer used. This information is provided for historical purposes.
DEFINITION: Included all cases on which notices of deficiency were issued, and for which the taxpayer filed a petition with a Tax Court.
OBJECTIVE: To list petitioned cases as needed by an office.
FREQUENCY: As needed.
PROCEDURES: Generate and distribute the report as requested.
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