Final Case Review and Closing to Your Manager

Prior to closing the case to the group manager, examiners should ensure that:

There is sufficient time remaining on the statute of the return to close the case or that appropriate actions were taken to close with less than the required amount of time. (See IRM 4.70.14.5(2), Managerial Review and Case Closure.)

The results of the examination have been communicated to the taxpayer and is documented in the case file. See IRM 4.70.14.4.1, Closing Conference and IRM 4.70.14.4.3, Generating a Closing Letter.

All the relevant workpapers, returns, forms, letters, etc., are located in the RCCMS Office Documents folder using the TE/GE RCCMS Naming Convention. See IRM 4.70.14.4.2, Finalizing and Organizing Workpapers and the CCR.