Note:

You only propose an income tax or solicit a converted tax return after Mandatory Review or Appeals sustains the adverse status change.

Prepare the following closing documents for the primary return case file:

RCCMS Closing Record for closing the case (see IRM 4.70.14.2.1.3.3.3 EO – RCCMS Closing Record).

Form 2363-A for posting the adverse status change and change in filing requirement (see IRM 4.70.14.2.1.3.3.4, EO – Form 2363-A Primary Case File).

3198-A Checksheet in RCCMS for special handling of the primary return case file (see IRM 4.70.14.2.1.3.3.5, EO – 3198-A Special Handling checksheet in RCCMS Primary Return Case File).

Form 5666 if you decided not to employ deficiency procedures (see IRM 4.70.14.2.1.3.3.6, EO – Form 5666 Primary Return Case File).