Closing A Case

The purpose of this chapter is to describe the closing process for examined and non-examined returns under TE/GE jurisdiction.

Cases must have adequate statute for the type of processing it has beyond the examination group. See IRM 4.70.12.3.8, Statute of Limitations for procedures to consider statute of limitations throughout as well as closing of the exam.

The case must be closed timely per TEQMS standards, once examination steps are complete.

Make your best effort to close examinations within established time-frames.

Document any delays or extended periods of inactivity on the CCR.

The National Standard Timeframes for closing cases are guidelines for quality exam purposes in TEQMS.

For no-change or agreed change examinations, close the case from the examination group within 10 calendar days from the date you receive the t/p’s agreement to your report, or the date you communicate the no-change status to the t/p.

For unagreed examinations, close the case from the examination group within 20 calendar days from the date the 30-day letter defaults or the date you receive a request for appeals conference.

Managers must close the case within 10 calendar days after receipt from the examiner.

Record the date you close the case on the CCR. The group manager records the date he or she approved the closure.

All TE/GE cases are processed to closure through use of RCCMS.

RCCMS allows for the electronic establishing, updating, and closing of AIMS records.

Follow the TE/GE RCCMS Naming Convention to index and name documents.

For information on assembling an electronic case file in RCCMS, see IRM 4.70.14.4.2, Finalizing and Organizing Workpapers and the CCR.

For closing a RCCMS record, see IRM 4.70.14.4.6, Completing the Case Closing Record.

In order to close a RCCMS record opened in error without a corresponding AIMS record, or an AIMS record is closed without a corresponding RCCMS record, the group manager:

i. Sends a secure email message to the Exams Systems Analyst. Include the name of the case, EIN and MFTs, tax period, and explanation of the error. ii. Completes the RCCMS Closing Document by selecting the appropriate disposal code for deletion (901 – Error Accounts, or 801 – Information Report). iii. Selects "7- Paperless Non-Examined" in the "Closing with:" field. iv. Completes the fields at the bottom of the closing document with the group’s information (PBC, SBC, and EGC). v. Leaves the AIMS box unchecked. vi. Closes RCCMS controls to the Closing Unit using the following: PBC – 400; SBC – 11115; EGC – 7997; and, Status Code 56.

Non-examined cases must be closed off AIMS. See IRM 4.70.14.4.9, Non-Examined Closures, for procedures to close off of AIMS.

Examiners must complete the following steps for Examined Closures:

Complete a closing conference, See IRM 4.70.14.4.1.

Finalize and organize case file workpapers and CCR. See IRM 4.70.14.4.2.

Generate a closing letter. See IRM 4.70.14.4.3.

Complete the issue code data grid. See IRM 4.70.14.4.4.

Complete the case closing record. See IRM 4.70.14.4.6.

Make considerations for partial closings. See IRM 4.70.14.4.7.

Complete a final case file review and close the examination to your manager. See IRM 4.70.14.4.8.