Note:

Whenever the examiner revises a report of proposed adjustments that increases the taxpayer’s total tax liability, a recertification on another Form 13496 is required. The revised form must be signed and dated on (or after) the date of the revised report.

Complete the RCCMS closing tabs and consider:

The AIMS disposal code is 07 (601 in RCCMS), Appealed—Protest to Appeals.

Do not make an entry for Tax, Liability, or Interest.

Enter Appeals Office Code 131 in RCCMS.

Enter the tax and negligence penalties on the "Unagreed Amount" line in the Individual/Business (1 of 3) tab of the Closing Record in RCCMS.

When you "validate for close" in RCCMS, complete any fields that appear in red.

Before closing the case to Appeals, make sure the following items are prepared electronically and placed in RCCMS:

Dated 30-Day Letter to the taxpayer with all attachments

Taxpayer’s valid protest letter with all attachments (scanned)

RAR revised to address the taxpayer’s protest including the rebuttal to the taxpayer’s position and the Letter 5918, Protest Received Rebuttal/Transfer to Appeals used to send the RAR with rebuttal to the taxpayer (and POA, if applicable)

Completed Form 1725

Copy of the return(s)

SFR package and Form 13496, if applicable

6020(b) Certification package(s), if applicable

All documents that were exchanged and relevant documents that you prepared during the examination.