Note:

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

The case remains in status 12 until closed from the field group.

Transfer the RCCMS files to the MR manager (or designee) who closes the case back to the exam group.

Reviewer: For Form 5456 Advisory or Commendatory Memos, the MR manager approves and sends the Form 5456 (without the case file) to the examiner’s group manager before the case is either transferred to Appeals (disposal code 07), the 90-Day Letter is issued (status code 24), or the case is closed (disposal code 10).

The MR manager contacts the exam group manager to discuss the reviewer’s memo, and if the case is being returned, explains why.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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