Note:

A TC 470 without a Closing Code or with a Closing Code 90 will prevent offsets into the account.

Follow normal review procedures.

If during review it is decided that the Territory Office Special Procedures function or the Appeals Office needs to be contacted:

Give the case to the work lead.

The work lead will contact the Special Procedures function and/or Appeals Office for case resolution. (To inquire about the status of a case in Appeals Office, call the Appeals Customer Service Line at (559) 233-1267 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.)

The work lead will return the case to the tax examiner with instructions to resolve the case.

The tax examiner will resolve the case.