Note:

Do not use Disposal Code 52 (214 in RCCMS) when there are deficiencies that may affect future operations of the organization, entity, or plan. If there is no change to the return being examined, and no corrections made during the examination to correct the deficiencies, then use Disposal Code 02 (107 in RCCMS), No Change.

Prepare Form 5666 if the examiner finds some aspect of the taxpayer’s activities or operations that may jeopardize future compliance.

Prepare Form 5666, attaching any documents needed to support the referral.

Name the electronic files of the referral package following the established naming convention format and post to the RCCMS Office Documents folder.

Check the "Yes" box on the SH-S6.0 Referral item on tab 3 of 6 of the RCCMS 3198-A Special Handling checksheet to flag the Form 5666.