Exception:

Contact is not necessary if the open control is assigned to a clerical unit. (Clerical units are often identified by all zeroes in the last 5 digits of the employee number (i.e., XXXXX-00000), although numbers other than zero may also be used.) This means the case has not been assigned to a tax examiner in another area and can be worked per Notice Review procedures.

If the other tax examiner agrees to accept the case, transfer the case and close your control base. Use CC ESTABDT to recharge the return if paper and in Notice Review. Route the return and all pertinent documents to the other area tax examiner.