If the Examination Team Recommendation is to DENY the Waiver RequestProcess 12The Staff Assistant will review the waiver request package. Is the waiver package complete?If no, go to Process 13.If yes, go to Process 14.Process 13The 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 13.If yes, go to Process 14.Process 14The Staff Assistant will forward the waiver request package to the Waiver Committee. See IRM 4.61.14.1.5. The CBA DFO will assign a territory manager and a team manager to serve on the Waiver Committee. The Waiver Committee will review the examination team’s recommendation and the waiver request package. The Staff Assistant will subsequently schedule a conference call with the Waiver Committee, the territory manager, and the examination team. The Waiver Committee will forward their recommendation, along with the examination team’s recommendation, to the Staff Assistant. The Staff Assistant will forward the waiver request package and recommendation(s) to the CBA DFO for their determination whether to grant or deny the request. Can the CBA DFO make their determination based solely on the review of the waiver request package and recommendation(s)?If yes, go to Process 15.If no, go to Process 16.Process 15The CBA DFO will notify the Staff Assistant of their determination that the request should be granted or 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.EndProcess 16As part of their further review, the CBA DFO may: 1) request clarification or additional information from the examination team and/or 2) consult the Waiver Committee. Can the CBA DFO make their determination based solely on the review of the waiver request package and recommendation(s)?If yes, go to Process 15.If no, go to repeat Process 16.