Reminder:

All control bases must remain open until all actions have been taken (including notice disposition)and all refunds have been released to the taxpayer if applicable.

Monitor the overage listing so the case can be worked and closed within one week of the TC 841 posting. After one week, the case will count as an aged case. (See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.)