Note:

At the manager’s discretion you may wait up to an additional week after the 30 day deadline, to allow mailing time, before taking action.

If the taxpayer agrees with a formal report, process as follows:

If the issue is...

Then...

Subject to declaratory judgment rights under IRC 7428.

Close to Mandatory Review as:

Revocation - agreed with DC 09 (RCCMS - 211).

Change in foundation status - agreed with DC 17 (RCCMS - 203).

An agreed worker reclassification.

Process any payments received.

Close to the EO closing unit as agreed with DC 03 (RCCMS - 102).

If the taxpayer signed a classification settlement program, close the quarters where making assessments using DC 03 (RCCMS - 102).

Close all other periods using DC 01 (RCCMS - 210). Refer to IRM 4.23.6.15.2, CSP Examination Reports.

Use Letter 3382.

Agreed tax changes including:

Excise (no correction required, or correction was required and fully made)

Employment taxes (non-worker classification)

Income taxes

Process any payments received.

Verify correction, if applicable.

Issue Letter 3382 for ETs.

Issue Letter 2511 with a copy of the signed agreement forms for all other taxes.

Close to the EO closing unit as agreed with DC 03 (RCCMS - 102).

Chapter 42 excise tax adjustment without correction.

Process any payments received.

Close to Mandatory Review as unagreed without protest with DC 10 (RCCMS - 604).

Subject to multiple issues listed above.

Process any payments received.

Close to Mandatory Review, if applicable.

Otherwise, verify correction, if applicable, process any payments received, and close to the EO closing unit.