Note:

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

See also IRM 4.5.1, TE/GE AIMS Processing, Leave the SBC field blank for manual establishments on Form 5597.

Follow SFR Package procedures in IRM 4.70.13.9.8.9., EO Delinquent and SFR Forms 4720 and 4720-A.

If an AIMS NMF examination record was previously established for the same returns, you must delete the duplicate NMF examination record after fully establishing the AIMS MF examination record. Follow deletion instructions in IRM 4.70.14.4.9.1, Deleting AIMS Accounts.

After initiating deficiency procedures in IRM 4.70.14.2.1.3.3.11(6), close the SFCR as follows:

Closing the Converted Tax Return (SFCR)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.