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ITG - Time Frames for Submitting Employment Tax Cases for Mandatory Review

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Close unagreed cases for statutory notice or Letter 3523, Notice of Employment Tax Determination Under IRC 7436 to ITG Technical :

If ...

Then ...

Unagreed cases (without a valid protest to Appeals) for statutory notice or Letter 3523, Notice of Employment Tax Determination Under IRC 7436 and claim disallowances

The case must have 270 days (9 months) remaining on the statute for assessment on the date the "ITG Technical receives the case."

When sending a case with a short statute to ITG Technical, your group manager contacts the Manager, ITG Technical, before sending the case. A short statute case is a case with less than 270 days remaining on an unagreed case when received in ITG Technical. These cases must include documentation of the approval of the ITG Program Manager before closure to ITG Technical.

The group manager closes all cases in RCCMS and routes them as shown below:

Close agreed and no-change cases directly to the TE/GE Closing Group.

Close unagreed cases with a valid protest letter to Appeals to the TE/GE Closing Group (400-20011-7204) in Status 51.

Close unagreed cases without a protest requiring Mandatory Review to ITG Technical. Update AIMS to Status Code 20 (Mandatory Review) and Disposal Code 10/RCCMS Disposal Code 604.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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