Note:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

EP: The TE/GE RCCMS Naming Convention now includes section 7.XX for administrative record items. List items in order of the administrative record index. The naming convention for the administrative record would start with the administrative index and proceed in order of the listed items.

Keep all original paper records after scanning and saving in RCCMS until the issues are resolved.

Consult your group manager on cases with unique circumstances that might justify closing with a fully paper case file.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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