Note:

The MR manager must call field group manager before returning a case with less than 180 days remaining on the statute.

The mandatory review or technical manager forwards the Form 5456 to the group manager.

Reviewers can make informal contacts (call or email) with specialists when a defect can be fixed without returning the case to the group. Reviewers note the informal contact in the case activity record.

Any mathematical, technical, managerial or procedural errors or omissions may be sent back to the examination group for consideration or development when a reviewer is unable to perfect them.