Case Review Steps

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

When reviewing a case, focus on technical and procedural accuracy.

Focus on these key areas of verification:

The statute(s) of limitations are correct in AIMS and RCCMS, including proper use of alpha codes. Verify the statutes of limitations were properly determined, extended, and updated as needed.

Forms 2848, power of attorney and/or Forms 8821, Tax Information Authorization are correctly signed and executed when applicable.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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