Caution:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
If you don’t do the actions requested, you may receive the case back again, with a correction memo attached.
Examiner: If unable to complete the actions requested, ask the reviewer for an alternative course of action.
Examiner: Request and secure a statute extension, if needed.
Examiner: Before you close your case to your manager:
Fully document your actions taken in your case chronology and on Form 5457.
Verify that the hours on your case chronology agree with the time input on WebETS.
Update your Forms 5773 and related workpapers.
Electronically sign and save the Form 5457.
Upload the Form 5457 and the other updated documents to RCCMS.
Reassemble your case file; see IRM 4.70.14.4.2.1, Electronic Case File Assembly.
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