Unagreed Employment Tax Case with Protest to Appeals

The TE/GE Closing Group will not accept any protested case with less than 425 days remaining on the statutory period of limitations for assessment (330 days for cases previously returned to the examination group by Appeals).

Complete the following before you close a case file or transfer it to Appeals:

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 examination into RCCMS.

Keep all records you upload into RCCMS or determine are no longer relevant to the case file per normal record retention requirements.

Confirm that the case file contains a signed, dated 30-Day letter with the manager’s signature, a valid protest, and a rebuttal to the protest, if prepared. If not prepared, the chronology record, should explain why a rebuttal was not prepared.

For all cases with a formal protest to Appeals (no longer subject to mandatory review), make sure the protest:

Includes the taxpayer's name, address, and employer identification number.

Includes a statement that the taxpayer wants to appeal the IRS findings to Appeals.

Includes a copy of the 30-Day letter.

Identifies the tax periods or years involved.

Lists the adjustments with which the taxpayer does not agree.

Includes a statement of facts supporting the taxpayer's position in any contested factual issue.

Includes a statement outlining the law or other authority the taxpayer is relying on.

Includes a signed jurat statement.

Includes a copy of the rebuttal letter you issued to the taxpayer.

The officer, director, or trustee's jurat statement must read "Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest including any accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete."

A designated representative submitting the protest on behalf of the taxpayer must submit their own substitute statement. They must state that they prepared the protest and attached documents, and whether they know personally that the statements of fact contained in the protest including any accompanying documents are true and correct.

Complete page 6 on the 3198-A, Special Handling checksheet, in RCCMS.

Complete the closing tabs on RCCMS compliance activity. In addition, for unagreed cases with a protest to Appeals, must complete the Appeals Office Code, EO/GE Appeals Issue Code, and Unagreed Amount on the closing tabs in the RCCMS compliance activity, as follows:

Item 16 - General Tab, Appeals Office Code 121 or 221

Item 17 - Indiv/Bus (1 of 3) tab, EO/GE Appeals Issue Code 7-8-5

Item 18 - Indiv/Bus (1 of 3) tab, Unagreed Amount

Request the case closure on RCCMS. Front-line managers approve the request for closure and close the RCCMS compliance activity to the TE/GE Closing Group (400-20011-7204) in status 51 with RCCMS disposal code 601.