Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The activity will be established on RCCMS without the AIMS box checked. The AIMS NMF establishment must be done manually on Form 5588. See instructions for Form 5588 at IRM Exhibit 4.5.1-11 and IRM Exhibit 4.5.1-12. Leave the SBC field blank for manual establishments on Form 5588. See IRM Exhibit 4.5.1-8 and IRM Exhibit 4.5.1-10.
The NMF case file will:
Have its own 3198-A Special Handling checksheet in RCCMS, Form 5773 or their RCCMS equivalents, working return assembly, and supporting workpapers.
Include a copy of the primary return marked "Copy - Do Not Process" .
If actual amounts per examination are different from those reported on the primary return, include workpapers to support such amounts.
Follow the RCCMS naming convention.
Ride with the primary return case file to Mandatory Review to be placed in suspense Status 38 until the underlying proposed adverse status is sustained.
Contain a substitute for converted tax return with a statute based on the filing of the underlying primary return of record.
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