Page 263 - Large Business IRS Training Guides
P. 263
Clearance Process
Prior to publication, regulations must be reviewed and
approved by the following offices:
1. Associate Chief Counsel Office
2. Chief Counsel
3. Operating Division Commissioners
4. Deputy Commissioner for Services and Enforcement
5. Treasury (OTP), OMB, and OIRA if regulations are
deemed economically significant
6. Other agencies if the regulations are inter-agency
(for example, IRS and Social Security
Administration).
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