EO - 3198-A Special Handling checksheet in RCCMS - Secured Converted Tax Return To Be…
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Prepare a 3198-A Special Handling checksheet in RCCMS for every Converted Tax Return case file. Enter one or more of the following notations if applicable in "Other Instructions" or under the "Mandatory Review" check box on 3198-A Special Handling checksheet before transferring the case file to Mandatory Review:
Check the box for "Send All Communications Per POA" .
Check the box for "Mandatory Review" and enter "Unagreed Income Tax Deficiency" .
Check the box for "Forward to Appeals."
At Special Features: Indicate "Place Converted Tax Return Case In Mandatory Review Suspense (Status 38) Pending Outcome of Revocation [Disqualification or Reclassification to PF]" .
Indicate "Assess Tax Per Form 4549 [Form 4883 ] – Exempt Status Revoked [Disqualified] or [501 (c)(3) Reclassified as a PF]" .
At the "Earliest Statute Date" section, The Statute Starts With Filing of Form 990 [990-EZ, 990-PF, 990-BL ] on [Date] and Expires [ASED].
Check the box for "Forward to Appeals" .
"Transfer Payments Applied to 990-T Module for the Revoked [Disqualified] Tax Years to the Converted 1120 [1041 ] Module - Then Reverse Tax Assessments on 990-T Tax Module."
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