Part 4. Examining Process
Chapter 13. Audit Reconsideration
Section 6. Appeals
4.13.6 Appeals
Manual Transmittal
April 16, 2024
Purpose
(1) This transmit obsoletes Internal Revenue Manual (IRM) Part 4.13.6, Audit Reconsideration, Appeal Rights.
Material Changes
(1) The content in IRM 4.13.6, Appeal Rights, has been moved and updated to IRM 4.13.1, Exam Audit Reconsideration Process; see the crosswalk in the table below:
IRM Section Number | Reason for Removal |
|---|---|
IRM 4.13.6.1 Appeal Rights | Updated content moved to IRM 4.13.1.4.11 Appeal Rights |
Effect on Other Documents
IRM 4.13.6, Appeal Rights dated December 16, 2015, is obsolete as of the date of this Manual Transmittal and updated content has been moved to IRM 4.13.1, Exam Audit Reconsideration Process.
Audience
Small Business/Self Employed and Taxpayer Services Campus Compliance.
Effective Date
(04-16-2024)
Heather Yocum
Director
Examination, Field and Campus Policy
Small Business/Self-Employed Division
