IRM Interim Guidance: Timeframe to Close Agreed, No-Change Examinations Extended (IRC §7602)

Oct. 5, 2018, 12:46 PM UTC

Revision to Internal Revenue Manual 4.24.21.3.1 that provides procedures for timeframes to close agreed and no-exchange examinations released October 5. The IRS currently provides a 20-day timeframe, but the timeframe has been extended to 30 days. [SBSE-04-1018-0036 (Oct. 1, 2018)]

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