Internal Revenue Service’s Response to the Protest
When the protest is received, the Team Manager reviews the protest to ensure the protest is administratively, procedurally, and factually adequate. All discrepancies and factual differences will be reconciled and resolved before the case is transmitted to Appeals. The Team Manager or Team Coordinator will review and respond in writing to new information and/or issues raised in the protest. The response is not intended to restate positions taken in the report but to address new information and/or new issues raised in the protest. If the protest includes new information, it will be appropriately considered to ensure complete development prior to Appeals’ consideration. A copy of the written response will be provided to the taxpayer and included in the administrative file with the protest.
See Section 188.8.131.52.5 of IRM 184.108.40.206.