Part 4. Examining Process
Chapter 13. Audit Reconsideration
Section 4. Area Office (AO) Examination
4.13.4 Area Office (AO) Examination
Manual Transmittal
September 27, 2022
Purpose
(1) This transmittal obsoletes Internal Revenue Manual (IRM) Part 4, Chapter 13, Audit Reconsideration, Section 4, Area Office (AO) Examination.
Material Changes
(1) The content from IRM 4.13.4 dated October 1, 2006 is obsolete. The information in this IRM relating to PSP has been incorporated into IRM 4.1.1, Planning, Monitoring, and Coordination, and relevant guidance for examiners is being updated and incorporated into IRM 4.10.11, Claims for Refund, Requests for Abatement, and Audit Reconsiderations; see the crosswalk in the table below.
FROM | TO |
|---|---|
IRM 4.13.4.1, Routing the Reconsiderations to the Planning and Special Programs Support (PSP) | See IRM 4.10.11.4(3) for cases routed from CRU. See IRM 4.1.1.6.3, Audit Reconsideration, for current procedures applicable to PSP. |
IRM 4.13.4.2, Screening the Case in PSP | See IRM 4.1.1.6.3, Audit Reconsideration, for current procedures applicable to PSP. |
IRM 4.13.4.3, Area Office (AO) Examination Group Procedures | See IRM 4.10.11.4.2(3) for case assignment. See IRM 4.10.11.4.1 through IRM 4.10.11.4.5, for an overview of examiner responsibilities through initial contact on an audit reconsideration case. |
IRM 4.13.4.4, Examining the Issues | See IRM 4.10.11.4.7 through IRM 4.10.11.2.13, for guidance on examining an audit reconsideration case. |
IRM 4.13.4.5, Full Allowance (Abatement) Case | See IRM 4.10.11.4.7 and IRM 4.10.11.4.8 for closing full allowance cases. |
IRM 4.13.4.6, Partial Disallowance - Report Writing | See IRM 4.10.11.4.2.1 for report writing and RGS / CEAS procedures. |
IRM 4.13.4.7, Taxpayer Rights - Partial Disallowance, Full Disallowance (No Abatement Cases) | See IRM 4.10.11.4.9 through IRM 4.10.11.4.13, for taxpayer rights in disallowance cases. |
IRM 4.13.4.8, Appeal Request Received - Partial Disallowance Case | See IRM 4.10.11.4.9 and IRM 4.10.11.4.13, for appeals requests on partially disallowed cases. |
IRM 4.13.4.9, Appeal Request Received - Full Disallowance (No Abatement) | See IRM 4.10.11.4.11 through IRM 4.10.11.4.13, for appeals requests on fully disallowed cases. |
IRM 4.13.4.10, Area Office Taxpayer Walk-In | This information is obsolete. |
IRM 4.13.4.11, Receipt of Correspondence in the Area Office | See IRM 4.10.11.4(8) for procedures when the group receives a reconsideration request directly from a taxpayer. |
Effect on Other Documents
IRM 4.13.4 dated October 1, 2006, is obsolete as of the date of this Manual Transmittal. Guidance related to audit reconsiderations worked by Field Examination is being updated and incorporated into IRM 4.10.11, Claims for Refund, Requests for Abatement, and Audit Reconsiderations.
Audience
Compliance (Campus and Area Office) CAS, AUR, ASFR, Appeals, & TAS.
Effective Date
(09-27-2022)
Lori L. Caskey
Director, Examination Field and Campus Policy
Small Business/Self-Employed Division
SE:S:DCE:E:HQ:EFCP
