Page 262 - Large Business IRS Training Guides

Review Process –

Pink Circulation(CCDM 32.1.6.8)

• After receiving and incorporating comments to

the extent possible on the green circulation

package, the drafting team prepares a final

draft for approval (the "pink" or "signature

package," see CCDM 32.1.6.8 for further

discussion of the signature package).

• All regulation projects, including ANPRMs,

must be approved by the Chief Counsel, the

Commissioner, and the Assistant Secretary of

the Treasury (OTP).

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