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OF EVENTS: [Number of US Events]

Structure of an Individual ECF Case

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

The electronic case folder will be created by the TE when the case is created.

Electronic Case Folder Structure

Case Name - The electronic case folder will be named using the 5 digit case number and then the band name followed by the four-digit year of performance.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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