Completing the case closing record
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
In general, the required entries in the RCCMS closing record screen will be highlighted in red. Examiners should complete all required and any other relevant tabs depending on the disposal code used. The information in RCCMS must accurately reflect the examination results.
Refer to your function specific guidance for Information System Codes applicable to your type of case closure:
EP: Document 6476, Information Systems Codes FY 2023 Quick Reference for EP examiners
EO: Document 6379, Information Systems Codes FY 2023 Quick Reference for EO examiners.
GE: Document 11308, Information Systems Codes FY 2023 Quick Reference for GE examiners.
At a minimum, the following entries should be completed on the general tab.
Disposal Code
Closing with
Primary Business Code
Secondary Business Code
Employee Group Code
ARDI Code (where applicable)
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