Note:

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

Currently, all TEB cases should be transferred via RCCMS to Appeals. The examiner should review this with their manager prior to mailing any paper.

Examiner: Close the case on RCCMS in status 51 with disposal code 601 to the TE/GE Closing Group (400-20011-7204).

Examiner: Add a note to the RCCMS Comment box: "Appeals case, DC 07 (601). Paper case file sent directly to Appeals."

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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