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

All cases subject to declaratory judgment (which includes unagreed Form 5500 examinations) require you to prepare an administrative record and index to the administrative record.

Complete the Unagreed Plan Disqualification Checksheet before issuing the 30-day letter. See Employee Plans Examination Exhibits, Unagreed Plan Disqualification Checksheet for an example of the Unagreed Plan Disqualification Sheet.

Prepare Form 5773-A to document examination procedures and findings and save them in the RCCMS Office Documents folder using the TE/GE RCCMS Naming Convention. See IRM 4.70.12.5.2, TE/GE RCCMS Naming Convention.

Include current copies of IDRS prints in the case file and in the RCCMS Office Documents folder of:

AMDISA prints for all cases under examination

EMFOLT prints for all Forms 5500 examined

IMFOLT prints for any Forms 1040 picked up as a result of the revocation

BMFOLT prints for any Forms 1120 picked up as a result of the revocation

Follow the closing instructions outlined in IRM 4.70.14.4, Closing ACase.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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