Note:

Do not include whistleblower documents in RCCMS and continue to maintain them separately from the examination case file (paper or electronic).

Closing letter and/or RAR and attachments as "3.FILE NAME" .

This includes closing letters, 30-day letters for unagreed cases, taxpayer protests to Appeals, rebuttals to protests, closing agreements, and all attachments to the closing letter and/or revenue agent report (RAR) (e.g., Forms 4549, 4549-E, 2504, 886-A, 870, etc.).

If there is a paper case file, include those documents on the right inside of the case file folder.

Working return, POA, statute extensions, remittances, and related documents as "4.FILE NAME" .

This includes an original return/RICS return under examination, taxpayer's copy of return, substitute for return package (SFR), dummy return, Forms 2848/8821, statute extensions (Forms 872, SS-10, etc.), Form 3244-A, current IDRS prints (within 30 days of closure), etc.

If there is a paper case file, include those documents on the right inside of the case file folder after the closing letter and/or RAR.

CCR/activity record, workpaper summary, and case file workpapers as "5.FILE NAME" .

This includes the case chronology record (CCR), workpaper summary and all workpapers referenced on the workpaper summary sheets (Forms 5773, 5773-A, 4318 and TEB's workpaper summary document).

Your internal correspondence/emails with your manager, Counsel, K-Net and specialists go here.

If there is a paper case file, include those documents on the right inside of the case file folder after the working return documents.

Correspondence with taxpayer/representative as "6.FILE NAME" .

This includes your correspondence to and from the taxpayer/representative, information document requests (IDRs), taxpayer documents, summons, etc.

The correspondence files named in chronological order (e.g., "6.01" , "6.02" , "6.03" , etc.). i. For example, name an initial contact letter and IDR file "6.01.L6031" and "6.01.F4564 IDR# (Date issued)" , and name your follow up letter and/or IDR "6.02.File Name" . If the taxpayer/representative provides a response to the letter or IDR, save their response and any attachments as "6.03.File Name" . If the taxpayer provides correspondence that is not tied to a specific IDR, then name the file with the next chronological number (e.g., "6.04.File Name" , "6.05.File Name" , etc.)

If there is a paper case file, include those documents on the right inside of the case file folder after the workpapers.

As noted above, closing letters, unagreed 30-day letters/RARs, protests to Appeals and rebuttals to protests go in section 3.

Administrative record (for EO and EP only) as "7.FILE NAME" .

This is the administrative record for EO and EP cases, where applicable.

If there is a paper case file, those documents are kept in a separate paper case file folder.

For TEB only – You may continue to attach electronic documents on the TWS file using the pushpin or paperclip icon

There are circumstances when you may need to rename a file to organize the files appropriately within an index section. You can modify the file names, as long as the name starts with numbers 1 – 7, as described above.

When you need to name a file not listed in the RCCMS documents, or when needing to rename a file because it makes more sense in a different section for certain situations, then use the index numbers 1-7 as described above. For example, there might be a letter currently named "6.FILE NAME" , but if it ends up being the closing letter or an unagreed 30-day letter, then rename it as "3.FILE NAME" .

As a best practice, use the sub-folders in Office Documents or Case File Documents to organize the case file documents in RCCMS.

TEB: Assemble the workpapers using the workpaper summary or other formats that your manager approves. Post documents not attached to Adobe workpaper documents as comments (commonly referred to as the push pin method).

EO Sub-folders in RCCMS:

All TE/GE functions now index all electronic case files with a file name that starts with the numbers 1-7. EO examiners may arrange documents named per the TE/GE Naming Convention, using subfolders within RCCMS.

The first level of electronic folders in RCCMS is based on Form 5773.