Caution:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The additional 2% interest for each year if tax of $100,000 or more is proposed against a C corporation in any single tax year.
Forward the RCCMS case to the MR manager who will close the case to the TE/GE Closing Group on AIMS and RCCMS.
If case Closing to
Then
Counsel
Email the AIMS Coordinator and TE/GE Closing Group Manager to notify them of the case closure to Counsel and requesting that the status code be updated to 51.
When the status code updates to 51, transfer the RCCMS file to Counsel. Send an email to notify of the transfer.
Make sure the Administrative Record (Form 5500 cases only) is properly completed in RCCMS.
If there is a paper Administrative Record, mail it directly to the assigned Counsel Attorney, unless directed otherwise. Forward acknowledged Form 3210 to the TE/GE Closing Group Manager.
Closing Unit
Email the AIMS Coordinator and TE/GE Closing Group Manager to notify them of the case closure.
Transfer the RCCMS file to the Closing unit for further processing.
If MR receives information while the case file is in appellate review, notify the Appeals Office or Counsel immediately.
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