Note:

The Mandatory Review manager assigns cases based on reviewer workload and doesn’t consider geographical location, unless the closed case comes from a reviewer's post of duty, in which case they assign it to another reviewer. Reviewers don’t review cases they worked on before joining Mandatory Review.

Reviewer, Mandatory Review - When you receive the case file:

Sign the Form 3210.

Prepare a fax cover sheet, attention: tax examining assistant/clerk’s e-fax number.

Fax the cover sheet and Form 3210 to the tax examining assistant/clerk’s e-fax number.

In MS Outlook, instruct the assistant/clerk to send the signatures to your inbox.

Review the case file to verify the statute of limitations.

Document in a new the completion of steps a through e above.

Reviewer, Mandatory Review - Complete a review of the case file following IRM 4.70.14.6.3, Case Review Steps.