If the Examination Team Recommendation is to GRANT the Waiver RequestProcess 6The CBA DFO Area staff assistant (staff assistant) will review the waiver request package. Is the waiver package complete?If no, go to Process 7.If yes, go to Process 8.Process 7The staff assistant will contact the territory manager about the incomplete package. The territory manager will perfect the package and resubmit to the staff assistant. Is the waiver package complete?If no, repeat Process 7.If yes, go to Process 8.Process 8The staff assistant will forward the waiver request package to the CBA DFO for their determination whether to grant or deny the request. The CBA DFO will review the waiver request package and will decide to approve or deny the waiver. Does the DFO agree with the examination team to grant the request for waiver based only on the review of the waiver request package?If yes, go to Process 9.If no, go to Process 10.Process 9The CBA DFO will notify the staff assistant of their determination that the request should be granted. The staff assistant will communicate the determination to the territory manager, the team manager, and the Waiver Committee. The examination team will notify the taxpayer in writing of the determination. EndProcess 10As part of their further review, the CBA DFO may either 1) request clarification or additional information from the examination team and/or 2) consult the Waiver Committee. See IRM 4.61.14.1.5. Following the further review, does the CBA DFO agree with the examination team to grant the request for waiver?If yes, go to Process 9.If no, go to Process 11.Process 11The CBA DFO will notify the staff assistant of their determination that the request for waiver should be denied. The staff assistant will communicate the determination to the territory manager, the team manager, and the Waiver Committee. The examination team will notify the taxpayer in writing of the determination. End