EP – Case Closing
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Close all cases fully electronically. See IRM 4.70.14.4.2.1, Electronic Case File Assembly.
Save all workpapers, returns, forms, letters, etc., in the RCCMS Office Documents folder using the RCCMS. See IRM 4.70.12.5.2, Workpaper Format and TE/GE RCCMS Naming Convention.
Make sure you scan and save all relevant case related documents you received from the taxpayer/POA in the RCCMS Office Documents folder using the TE/GE RCCMS Naming Convention.
Make sure you save any other document necessary to document the examination trail in the RCCMS Office Documents folder.
Keep all records you upload into RCCMS or determine are no longer relevant to the case file per normal record retention requirements in IRM 1.15.2, Types of Records and Their Life Cycles.
Fully document electronically all unagreed cases in the RCCMS Office Documents Folder.
Save the 30-Day Letter package, all IDRS research and all forms and letters you prepared during the examination in the RCCMS Office Documents folder (for the Lead examination File) using the TE/GE RCCMS Naming Convention.
Use the relevant RCCMS tabs for closing in lieu of Form 5650 or Form 5599. See IRM 4.70.14.2.4.2.1.6, EP - Completion of the RCCMS Closing Record. When you select "Validate for: Close" in RCCMS, complete all required fields highlighted in red font with the correct information.
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