Responsibilities

Mandatory Review has the following responsibilities:

Review cases listed as subject to mandatory review. See IRM 4.70.14.6.2, Cases Subject to Mandatory Review below.

Prepare reviewer’s memorandum, issued to examination managers when a case requires further documentation, correction or development.

Perfect and issue all final audit reports and 90-day letters, Statutory Notices of Deficiency, and Notice of Employment Tax Determination Under 7436.

Perform post-examination processing of certain special feature cases.

TEB - Review issuer’s protest to the Form 886-A, Explanation of Items, and the examiner’s rebuttal before transferring to Appeals.

Other Responsibilities of Mandatory Review Staff:

Provide procedural and technical guidance to examiners and managers.

Develop guidance such as IRMs, Alerts, and IGMs.

Revise letters pertaining to TE/GE examination functions.

Write and review other types of instructional materials and guidance that impact examinations.

Collaborate with TE/GE Knowledge Management staff to provide presentations and technical support.

Other function specific duties:

i. EP

Perform duties related to EPCRS processing.

Requests for Forms 1254, Examination Suspense Report.

Coordination of closing agreements, technical advice requests and closing letters.

Redactions of final audit reports, 90-Day Letters, and corresponding cover letters.

Review of documents for cases likely to close unagreed when the examiner has requested technical assistance.

Coordination of technical assistance requests, TAMs and closing agreements.