Note:

The examiner must not communicate with the issuer and/or authorized representative while Appeals has jurisdiction.

If the examiner and manager don’t agree with Appeals’ recommendation, the examiner will prepare a responding or clarifying memo and return the case file to Appeals. Send a copy to the taxpayer. See IRM 4.2.7.4.1 and IRM 4.2.7.5.

If the examiner and manager agree with Appeals recommendations, complete the required actions.

If appeals receives a new argument from the taxpayer/issuer, the case may be returned to the examiner. Appeals may or may not release jurisdiction.

If Appeals releases jurisdiction of the case, the examiner may re-engage in resolution actions or concede their position and close the case as agreed. Update AIMS to Status 12. When all other actions are complete, close the case.

If Appeals doesn’t release jurisdiction, respond as requested. Don’t update AIMS. When the actions have been completed, close the case and return it to Appeals by the set time frames.

If the case is returned to Mandatory Review:

Mandatory Review Manager Responsibilities:

Research: case records to determine original reviewer. If still in mandatory review, return case to that reviewer. If not, assign case to another reviewer.

Pull the RCCMS records from the RCCMS case library.

Assign the case to the reviewer.

Give reviewer specific instructions or observations, as needed.

Reviewer Responsibilities:

Give high priority to working the case.

Review the case file and Appeal’s memo to determine if you should return the case to the original field examiner for further development (discuss with your manager as appropriate).

If you can easily correct the Appeal’s Officer’s concerns, do so and send the case back to Appeals.

If you are returning the case to the field, prepare Form 5456, Reviewer’s Memorandum, and follow the procedures in IRM 4.70.14.6.4, Form 5456, Reviewer’s Memorandum.

The group manager’s permission is required to communicate with Appeals. The manager determines whether the proposed communication is necessary and whether it is an ex parte communication covered in RRA 98 limitations. See IRM 8.1.10, Ex Parte Communications for rules.