Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The TE/GE RCCMS Naming Convention now includes section 7.XX for administrative record items.
Keep a copy of all paper files that you scan and upload into the RCCMS Office Documents Folder until all issues are resolved.
Close all cases fully electronically to increase efficiency and reduce the need to mail paper case files. Consult your group manager on cases with unique circumstances that might justify closing with a paper case file.
Update the case to status 20 on AIMS and RCCMS and close the case to Mandatory Review.
Send any correspondence you receive after you close the case immediately to Mandatory Review to associate with the case file.
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