EO - 3198-A Special Handling checksheet - SFCR Case File

Prepare a 3198-A Special Handling checksheet in RCCMS for every SFCR case file. Enter one or more of the following notations if applicable in "Other Instructions" or under the "Mandatory Review" check box before closing the case to either Mandatory Review or the EO Closing Unit:

Check the box for "Send All Communications Per POA."

Check the box for "Mandatory Review" box and enter "Unagreed Income Tax Deficiency."

Check the box for "Forward to Appeals."

At Special Features: Indicate "Place Converted Tax Return Case In Mandatory Review Suspense (Status 38) Pending Outcome of Revocation [Disqualification or Reclassification to PF]."

Check the box "SFR - Substitute for Return to be Processed."

Indicate "Assess Tax Per Form 4549 [Form 4883 ] – Exempt Status Revoked [Disqualified] or [IRC 501(c)(3) Reclassified as a PF]."

At the "Earliest Statute Date" section, "The Statute Starts With Filing of Form 990 [990-EZ, 990-PF, 990-BL ] on [Date] and Expires [ASED]."

Check the box for "Forward to Appeals."

Transfer Payments Applied to 990-T Module for the Revoked [Disqualified] Tax Years to the Converted 1120 [1041 ] Module - Then Reverse Tax Assessments on 990-T Tax Module.