Note:

For cases with 990 series returns or Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC, a scanned copy downloaded from the Statistics of Income EO Image Net (SEIN) suffices. For other types of issues, the original return needs to be in the file.

EP: For unagreed IRC 4971 and IRC 4975 excise tax, ensure a referral to the Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL) was made at least 30 days before the examiner issued the 30-day letter package. If the exam group did not make the statute required referral, complete the DOL referral using Form 6212-B 30 days before issuing the 90-day letter. If EBSA responds that they will participate, you need to send back to the EP exam group for further development. See IRM 4.70.14.2.1.2.4.12, EP – Referrals to the Department of Labor.

When you are not able to verify one or more of the elements listed in item (2) above, discuss with the mandatory review or technical manager to determine the appropriate steps forward. You may be able to work to obtain missing documentation, required forms and make correction to procedural errors. Often, reviewers also work with Counsel and specialists to improve technical conclusions. In egregious instances, you may need to return the case to the examination group with a reviewer’s memorandum outlining deficiencies.

Provide feedback to both examiners and management, if needed. See IRM 4.70.14.6.4, Form 5456, Reviewer’s Memorandum.

Once you have determined a case is technically and procedurally accurate, complete unagreed processing for the case type.

Document mandatory review and technical actions in the case activity record.