Note:

"Original return" means the original return the taxpayer filed with the Service Center. It doesn’t mean a delinquent return the examiner secured.

Keep all records uploaded into RCCMS or determined to be a record no longer relevant to the case file in accordance with normal record retention requirements.

Correctly complete the closing tabs on RCCMS.

Verify the workpapers that support the conclusions reached are properly organized or indexed per per the TE/GE RCCMS Naming Convention. Include and organize any workpapers and other case file documents that cannot be included in the RCCMS electronic case file due to system size limits with the paper files referenced in the electronic case file.

Ensure that all electronic workpapers are checked in on RCCMS.

Request timely closure through RCCMS using DC 601 (AIMS Code 07).

Prepare Form 3210, Document Transmittal, for mailing of any paper file associated with a case.