Note:

A taxpayer may use different representatives for different years.

Ensure that the documents provided to the POA is uploaded to the correspondence section of the RCCMS case file.

Update the case to status 24 (90-Day) in AIMS through RCCMS immediately after you mail the 90-Day Letter to the taxpayer. Print a new AMDISA that shows the update. Post the electronic print in RCCMS. Check and complete the "Stat Notice Issue Date" box on 3198-A Special Handling checksheet in RCCMS.

Update the statute of limitations on AIMS and RCCMS after you mail the 90-Day Letter and when the taxpayer signs Form 870-EP or Form 4089. Generally, the issuance of the 90-Day Letter suspends (extends) the statute of limitations:

150 days (90 days to petition tax court plus, an additional 60 days to process the case) for taxpayers in the United States.

210 days (150 days to petition tax court plus, an additional 60 days to process the case) for taxpayers outside the United States.