EP- Completion of the RCCMS Closing Record

Validate the RCCMS Compliance and Closing Record for "Close."

Complete any field that appears in red and other relevant tabs depending on the type of disposal code being used.

Select the "Update AIMS" box, if applicable.

Complete the RCCMS Closing Record General Tab "Disposal code" field. Unagreed cases are closed with disposal code 604 = "Unagreed – Without Protest."

Complete the RCCMS Closing Record General Tab "Closing with" field by selecting one of the following, as applicable:

Option

Reason for Selection

1- Original Return

This is a rare selection for EP examination. Only select 1 if you’re closing an activity with an original return that has not been accepted, filed, or processed by any other function

2- Taxpayer Return

Select this option when the return for the activity is a copy of a return you received from the taxpayer. Select 2 if you get a delinquent Form 5500/5330 and submit a copy of return with your examination (the original was processed through DOL or Classification or the Service Center).

3- Electronic Prints

Select this option if the return you used for the examination was the RCCMS return and you’re closing the examination with a paper file (or a partial paper file).

4- Paperless Examined

Select this option if the return you used for the examination was the RCCMS return and you are closing the examination fully electronic. Select 4 for NRU closures that are paperless.

5 - No Return

Select this option when there is no return for the activity, such as a non-filer substitute for return (SFR), an error closure (Form 10904), or a Non-Return Unit (NRU) examination with a paper file (or partial paper file)

7- Paperless Non Examined

Select this option for an all-electronic case that is NOT examined, such as an all-electronic survey.

Complete these additional fields on the "General Tab" that are not highlighted if they apply: Field Required Action "ARDI code." Select the appropriate code from the pull down menu, if a closing agreement was secured. "Fax Indicator" Check if a closing agreement was secured via EEFax. If not, leave blank.

Complete the following fields on the RCCMS Closing Record, "Details tab" for all closures regardless of disposal code: