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If...›Note:›TEB – Agreed Case Processing

TEB - No Change Examinations

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

As a result of the examination, you may conclude that the bonds are in compliance. You must obtain your manager’s concurrence with this conclusion.

Prepare the closing letter (Letter 6049, Examination Closed - No Change). Close the case in accordance with IRM 4.70.14.4, Closing A Case, and forward it to the manager.

The Field Exam group manager reviews the case file and issues the closing letter. Then, the manager documents these actions on the Case Chronology Record.

Close exams when you issue Letter 6049 with the appropriate RCCMS disposal code 02 (107 - No Change)

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

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