Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
If the procedures were not followed, prepare a Reviewer’s Memorandum, Form 5456, and return the investigation case file to the Exam group
Verifies that a copy of the Notice of Approval (NOA), Notice of Change (NOC) and copy of any prior investigation closing, if applicable are in the RCCMS Office Document folder. If not, access the NBT sharepoint site and get the file(s) and upload to RCCMS.
Verifies that the closing letter, Letter 6118 was prepared, if not create a closing letter using the proforma document located in New Office Documents under the Letters Tab in RCCMS.
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