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If the lawyer wishes to sign a closure agreement for the person concerned in a case brought, the lawyer must present a mandate authorizing him to do so. After the Field Officer of the Compliance Operations Division has determined that there is sufficient evidence to justify the reopening of proceedings and the cancellation of a final agreement, or after finding that further investigations are warranted to determine whether the agreement should be cancelled and the final agreement has been reached, whereas the case fell within the jurisdiction of an appeal office, the appeal authority that handled the case must be informed of the views of the compliance operations division officer by a memorandum from the compliance officer before establishing new contacts with the taxable person regarding the possible reopening of the conclusion agreement and before submitting a request for an opinion in accordance with IRC 7605 . b). See MRI If an examiner discovers facts that are proven, false or misalted, that it is a material fact affecting a final agreement, a report on the facts available is submitted to the Compliance Operations Division Officer for assessment by the Chief, Criminal Investigation, without a re-audit of the taxpayer`s accounts or records. If the termination contract contains the repayment when determining the liability, a new adjustment of the tax debt for the repayment year is not allowed in the event of a subsequent adjustment of the loss year. There is very little that can be used as an interpretive instance in the interaction between IRC 7121 and other sections of code mentioned. See MRI (1).