4.60.6. International Referral Criteria and Procedures

Manual Transmittal

January 25, 2022

Purpose

(1) This obsoletes IRM 4.60.6, International Procedures, International Referral Criteria and Procedures.

Material Changes

(1) This IRM is obsolete. Content relating to the International Referral Criteria and Procedures was moved to IRM 4.46.3, LB&I Examination Process, Planning the Examination.

Effect on Other Documents

IRM 4.60.6 dated March 26, 2020 is obsolete.

Audience

LB&I, SB/SE, TEGE management and examiners.

Effective Date

(01-25-2022)

Theodore D. Setzer
Assistant Deputy Commissioner Compliance Integration
Large Business and International Division