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SECTION 2. EXAMINATION EARLY
Internal Revenue Bulletin 1999-29 · 2026-10-03 edition · updated 2026-10-04 · United States
REFERRAL PROCEDURES
.01 In general .02 Appropriate issues for early referral .03 Issues excluded from early referral .04 Initiating the early referral request .05 Statement of issues and position .06 Perjury statement .07 Signatures .08 Notification of action .09 Appeal of denial of early referral re quest .10 Administrative appeal at a later time .11 Issuance of notice of proposed ad justment or explanation of adjustment .12 Taxpayer response to Notification
Form .13 Early referral file sent to Appeals .14 Resolving the early referral issue .15 Agreement reached .16 Agreement not reached .17 Effect of conclusion of examination .18 Appeals consideration after 30-day
letter .19 Withdrawal from the early referral
process
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