Note:

If we are notified that the taxpayer corrected within the 90-day period, the reviewer sends the case file back to the examiner assigned to the case. The examiner would then abate the second tier assessment.

The mandatory review or technical manager approves the SNOD and sends to TEGEDC before Issuance. Once concurrence is gained between mandatory review and TEGEDC, the reviewer issues the SNOD.

TEGEDC requires a PS Form 3811, Return Receipt, (green card) be used to provide proof of delivery in addition to the record of certified and registered mailing kept on PS Form 3877. See IRM 4.8.9.11.3, Records of Mailings. When the green card is received signed with a post office stamp, scan it and save in the RCCMS case file documents.

After issuing the notice, update to Status Code 24 and add 150 days (210 if sent to a foreign address) to the statute of limitations for each tax year in the notice. Update AIMS using RCCMS.