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

The exam group issues Letter 3618 and other custom 30-day letters, and if the examiner receives a valid protest, Letter 5918. Mandatory Review issues all of the other letters.

Prepare all letters issued to the taxpayer. For Mandatory Review letters, leave the contact information fields blank. Upload the letter to the Reporting Compliance Case Management System (RCCMS) and note on the 3198-A Special Handling checksheet in RCCMS, the file name for the letter and its folder location on RCCMS.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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