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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

If statute date reflected in RCCMS but different than the statute date reflected on AIMS, update of the statute date on AIMS must be done manually so that it agrees with RCCMS.

When the statute date is less than or equal to 270 days, complete the RCCMS Statute Validation Process:

Check the "Statute Valid" check box in the RCCMS Compliance Activity, General tab (1 of 2).

Select "Actions" , "Request Statute Validation" , complete the "Comment" box and submit the request for your manager’s approval.

Follow the statute control procedures discussed in IRM 4.70.12.3.8, EP Statute Control Procedures.

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