Caution:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
No employee is authorized to disseminate or disclose returns or return information to another governmental unit, agency or other person, except as provided by law, according to the procedures in the IRM and in IGM.
Use the procedures below for an organization located in one of the approved states.
Identify potential IRC 6103(d) case file, which is a case file that contains IRC 6103(d) information whether or not it’s subject to mandatory or special review.
Prepare 3198-A, TE/GE Special Handling Notice, and note in "Other Instructions" - "[990-T adjustment or Employment Tax adjustment] - potential 6103(d) disclosure to State."
The disposal codes for AIMS and RCCMS consistent with a potential IRC 6103(d) closing include:
DC 03 (102), Agreed Tax Change.
DC 10 (604), Unagreed - Without Protest.
DC 12 (104), Closing Agreement.
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