Note:

Many penalties require written documentation of managerial involvement in any decision to assess penalties.

Any required referral form has been completed. (F5666 or ___________) EP: Form 6212-B or 6533 EO:

The issue code data grid was properly completed. See IRM 4.70.14.4.4, Completing the Issue Code Data Grid.

All the fields in the RCCMS closing record of each year that was under examination is complete. Ensure that:

"Validate for: Close" in RCCMS has been selected and all required fields highlighted in red font have been completed.

The "all electronic case" box is checked, unless there is a paper file.

The statute of limitations reflected in the RCCMS Compliance Activity, General tab (1 of 2), is completed and is correct.

The time shown on the RCCMS closing record reconciles to the total time on the Case Chronology Record (CCR).

EP and EO: For declaratory judgement cases(unagreed) ensure that.

All the files of the administrative record and index have been saved in RCCMS

All the files are listed on the administrative record index

The administrative record files are properly named

Any project checksheet is complete.

Request timely closure through RCCMS and immediately mail any paper case file to the manager using Form 3210, document transmittal. See IRM 4.70.11.6, Time Frames for Conducting an Examination, for case closing time standards.