TEB Case Closing Procedures for Examiners

Examiner: Complete the following responsibilities before you close a case file:

Prepare the closing letter conforming to the conclusions reached during the exam and any necessary transmittal letters to the designated representatives.

When your manager notifies you that the case is closed, identify and return to the issuer appropriate documents received in response to IDRs that are not necessary to support audit conclusions.

Scan all paper documents you exchanged with the taxpayer including envelopes or anything the taxpayer or representative marked.

Upload all exchanged documents and relevant documents you prepared during the exam into RCCMS per IRM 4.70.12.5.2, Workpaper Format and TE/GE RCCMS Naming Convention.

If applicable, mail any original return you retrieved to the FAST—Field Agent Support Team—with a cover sheet stating “Refile Original Return” before closing the case fully electronically.