Note:

You may use the following paper documents with a 100 percent electronic case without affecting its status as an electronic case.

Form 2848, Power of Attorney and Declaration of Representative.

Form 8821, Tax Information Authorization.

Form 56, Notice Concerning Fiduciary Relationship.

Executed statute extension on Form 872 series or Form SS-10, Consent to Extend the Time to Assess Employment Taxes.

Closing agreements.

Any correspondence from a taxpayer signed under penalties of perjury. Notify the closing unit that the case is a 100 percent electronic case, by:

Clicking on the "Electronic Indicator" box. o Including in the RCCMS comment section: "100 percent Paperless Case, Short Statute and SOL date" , if applicable.

Forms 2848, 8821, 56, 872, SS-10, and/or closing agreements sent by UPS Services.

Unagreed exam with protest to Appeals:

The closing unit will not accept any protested case to Appeals with less than 425 days remaining on the statute (330 days for cases previously returned to the group by Appeals).

The TEB Exam group manager:

Review the case for accuracy and completeness.

Confirm that the case file contains Letter 4413, Notice of Proposed Adverse Determination, valid protest, Letter 5918, Protest Received Rebuttal/ Transfer to Appeals. If a rebuttal was not prepared, the Case Chronology Record must explain the reasons.

If applicable, notify the TEB Technical Manager that the case requires review.

On RCCMS, update the status to 20 with disposal code 601 (AIMS Code 07). For cases requiring technical review, transfer the case to TEB Technical (440-20011-7271). For other cases, transfer the case to the Closing Unit.

When applicable, ship the paper file via Form 3210 to the reviewer identified by the TEB Technical Manager. Ensure that a 3198-A Special Handling checksheet in RCCMS is completed, with the check box "Forward to Appeals" selected.

Coordinate with Appeals on shipping of any paper case file.

Fraud referrals:

After uploading to RCCMS, the examiner should keep the following paper records for any matter involving potential criminal fraud:

Records which contain color (such as blue ink, color letterhead).

Records in which the taxpayer used white-out or any other alterations or markings that would render the scanned document not identical to the original document.

Keep these paper records with the case file until either:

CI accepts the referral and you transfer the record for inclusion in their investigative file; or

The relevant parties (i.e., you/your manager/FTA/CI) determine the case has no criminal fraud potential.