Example:

The MR manager may assign the case to a reviewer to get a new statute extension.

The MR manager:

Conducts a quick case overview to determine if the case is ready for review or must be sent back to the group for further development.

Makes sure the information in RCCMS and AIMS agree.

For discrepancy adjustment cases, ensures the RGS file and a zero-variance report are in the file.

For Claims, ensures the examiner enclosed a full set of workpapers and mailed the Claim Disallowance Notification package (Letter 569-A with Form 2297 and Form 3363) to the appropriate parties.

Determine if the case warrants immediate assignment to a reviewer (such as when the case has a short SOL).

The MR manager may note specific instructions or observations for the assigned reviewer in RCCMS.

The MR manager assigns the case to a reviewer after the triage process.

Reviewers will:

Attempt to start case review within 15 days of receipt.

Track their case time to each case type (F-5500, F-1040, F-5330) separately using the TE/GE RCCMS Naming Convention of "2.4_F5464_CCR_MR" . Reviewers may use a consolidated CCR.

Complete a review of the case file following IRM 4.70.14.6.3, Case Review Steps.

Be responsible for the statute of limitations and comply with IRM 4.70.12.3.8 Statute of Limitations procedures. Update AIMS and RCCMS accordingly. Use Alpha Codes when applicable. Reminder: If the statute of limitation is updated to "PP" , you must prepare the memo to the Area Manager. Include the approved memo to RCCM Office Document folder.