Agreed Cases Reviewed Per Management Request

Sometimes, management requests MR to review certain open agreed cases. After reviewing these cases the reviewer:

Gives requested feedback to management on Form 5456 or any other form of communication the MR manager determines.

Closes the case to Examinations, Support Processing, or returns the case to the group, as applicable.

The reviewer won’t reopen an agreed issue, or open or elevate a new issue, unless the nature for proposing this is significant or the potential effect upon the tax liability is material.

Cases are returned to the field group only if the field group manager agrees.