TE/GE - CSP Offer Case Closing Procedures

Generally, regular examination case closing procedures apply with a few additional requirements. Those additional requirements are outlined in IRM 4.23.6.14, Procedures for CSP. In part, the additional instructions provide for preparation of a CSP Settlement Memorandum; preparation of a Form 14490, 14491 or 14492, Closing Agreement; use of standard CSP language; and changes to the examination report.

The closing disposal codes in RCCMS are:

DC 102, Agreed Tax Change, for the offer quarters.

DC 104, Closing Agreement (FSL/ET cases).

DC 210, Regulatory/Revenue Protection, for the no-change tax periods in a 25% CSP offer.

DC 210, for the no-change tax periods in the non-CSP offer years for 100% CSP offers, unless a higher priority DC applies for changes in tax resulting from non-worker classification issues such as fringe benefit issues (e.g., DC 03 (102)). For a description of the type of CSP Settlement Offers, see IRM 4.23.6.14.1, CSP Settlement Offers.

For EO, Use the job aids listed below for reference. Find them on the EO SharePoint site at Exam, Exam Job Aids, Employment Taxes, CSP folder:

CSP Agreement Flowchart.

CSP Guidelines Job Aid.

Guidelines for CSP Offer Year Q&A

CSP Memorandum Template to GM.

CSP Agreement – 530 – Form 14490 (rev. 5-2013).

CSP Agreement – CC WC – Form 14491 (rev. 5-2013).

CSP Agreement – WC CC – Form 14492 (rev. 5-2013).

List of CSP Reviewers.

The examiner will send the signed CSP Settlement Memorandum, the Closing Agreement, the complete examination report (including but not limited to Form 2504-WC, Form 2504, Form 4666, Form 4667 and Form 4668), the pro-forma spreadsheet with the list of reclassified workers, and Forms 886-A to the designated CSP Coordinator in a secured email when closing the case on RCCMS.