TN 3 (01-89)
GN 04001.110 Reopenings - Change in Statutory Provision or Interpretation — Operating Policy
Where a change in statutory provision or interpretation occurs either through action
by Congress or the Federal courts, reopening will depend on the provision of the amendment
or court decision itself; i.e., whether it has retroactive effect. The implementing
instruction will provide the effective date of the change and how reopening applies.