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Non-Examined Closures

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

Non-examined closures of returns are known as "short closures." Non-examined closures include:

Deletions of AIMS records or accounts

Surveys of returns see IRM 4.70.12.3.11 for procedures on deciding to survey a return as well as procedures to process closure.

Specific examples of reasons to delete AIMS records or accounts:

AIMS records established in error.

Duplicate AIMS NMF records, after establishing an AIMS MF record for the same return.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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