Note:

The Mandatory Review manager resolves any disagreements and review completes all actions/revisions before sending to Counsel.

When you receive Mandatory Review manager approval:

Prepare a transmittal memo for Counsel requesting a formal 90-Day Letter review.

Email TEGEDC, based on geographical location of the taxpayer. Include name of taxpayer, address, EIN, and short description of the issue(s) in the 90-day letter.

Make sure all of the relevant files are uploaded into the RCCMS Office Documents folder using the TE/GE RCCMS Naming Convention.

If the case is a Form 5500, make sure the Administrative Record in RCCMS is complete, all files are properly named, and the Administrative Record index properly indexes all of the files in the Administrative Record.

Email the transmittal memo, 90-Day Letter including all attachments, full RAR, Summary RAR, Administrative Record index, and Form 870-EP, Form 4089, Form 4549-E, (as applicable) to the Counsel attorney conducting the 90-Day Letter review.

Update the case to status 25 (case issues awaiting counsel review) through RCCMS immediately after you mail the 90-Day Letter package to counsel.