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If...›Note:›Employment Tax Agreed Case Processing

Employment Tax Establishing Related, Prior and Subsequent Period Returns

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

When the Examiner identifies an issue that requires establishment of additional periods or related returns managerial approval is required prior to establishment of the return or period in RCCMS.

The source code to use when establishing additional tax periods or related returns depends on the source code that was used on the primary case. Refer to Document 11308 for each function specific source codes.

Procedures for delinquent and Substitute for Returns can be found in IRM 4.70.13.9, Delinquent, Amended and Substitute for Returns.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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