Note:

EP – An entry is required if:

Circumstance

Action

A closing agreement is secured for a Form 5500 or NRU exam

Select the appropriate ARDI code from the pull down menu. If the closing agreement was secured via EEFax, check the box next to "Fax Indicator."

Closing Form 5330, 5329 or 990-T exam with RCCMS disposal code 102 or 208

Select the appropriate ARDI code from the pull down menu

At a minimum, the following entries should be completed on the Details tab.

Examiner’s Time - Make sure your time in RCCMS agrees with the time listed on the CCR and WebETS.

Technique Code

Examiner’s Name

EP - Complete the following fields for all Form 5500 and NRU exams:

RCCMS Closing Code

Details Tab Entry

207 - Delinquent Related Return Secured

Enter the tax and penalties for the related secured delinquent Form 5330.

102 - Agreed Tax or Penalty Change

Enter amount in the "EP taxes" and the "EP penalties and interest" fields, if applicable. This field represents excise or income taxes and penalties assessed on a return that had been secured during the examination where the related return was not included in the examination cycle (e.g., the related Form 5330 was not established).

501 – Referrals to Other Operating Divisions

Enter the amount of proposed adjustments referred to an Examination Functional Unit (e.g., SB/SE) for the specific plan and year in the "Adjustments to SBSE, WI, LB&I" field.

RCCMS closing record entries for Discrepancy Adjustments are in IRM 4.70.15, Discrepancy Adjustments.

RCCMS closing record entries for Unagreed and Mandatory Review case processing are in the applicable IRMs. See IRM 4.70.14.2.4, Unagreed or IRM 4.70.14.6, Mandatory Review.