Completing Special Handling Notice 3198-A

TE/GE Special Handling Notice 3198-A checksheet in RCCMS is an essential tool for documenting special handling instructions for compliance activity case processing to: alert processors of case files requiring special handling, expedite processing, or including special features and flag special characteristics specific to that case file requiring attention to ensure proper and timely case processing and closing instructions

If a paper case file is necessary, post the Form 3198-A, TE/GE Special Handling Notice to the RCCMS Office Documents folder for all cases when appropriate whether controlled on AIMS or not, as part of the procedural special handling notice requirements.

Complete the RCCMS 3198-A Special Handling checksheet for all cases requiring special handling, expedited processing, or including special features.

Use the RCCMS 3198-A Special Handling checksheet to flag special characteristics specific to the case file to ensure proper and timely case processing and closing instructions.

Generally, the fields included on the RCCMS 3198-A Special Handling checksheet are items identified as commonly applicable to TE/GE cases from Form 3198-A. There are two new tabs that contain fields not captured on the Form 3198-A. Returns Secured: Use this tab to capture the type and count of returns secured during a compliance activity. Appeals: Use this tab to capture the taxpayer protest received date and whether that protest contains new information that required additional development.