Note:

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

Only the most recent version of the file needs to be retained in the RCCMS record.

Ensure that all the documents located in RCCMS are complete

Ensure that all correspondence files are the signed and dated copies and have all the enclosures embedded in the file.

Fraud was appropriately considered, and the conclusion documented.

Penalties were appropriately considered, and the conclusion(s) documented.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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