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Introduction

SECTION 4. PROCESSING AN EARLY

Internal Revenue Bulletin 1996-12 · 2026-10-03 edition · updated 2026-10-04 · United States

REFERRAL REQUEST

An early referral request will be processed in the manner described in section 4 of Rev. Proc. 96–9, Process- ing An Early Referral Request . Included in section 4 are: section 4.01, Approv- ing or Denying the Request for Early Referral; section 4.02, Notification of Action ; and section 4.03, No Appeal .

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▸Contents — Internal Revenue Bulletin 1996-12

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