Page 261 - Large Business IRS Training Guides

Review Process –

Green Circulation (CCDM 32.1.6.7)

• The "green" circulation draft is a draft approved for

distribution outside of the drafting team to other

Counsel and IRS offices that may be affected or have

interest in the regulation, for their review and

comment.

• Circulation drafts are reviewed and approved by, or on

behalf of, the initiating Associate Chief Counsel prior

to circulation (pre-green circulation).

• Generally, 14 calendar days to provide comments

• Includes the Executive Summary

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