Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
A participant is not considered directly affected merely because the plan could have been disqualified.
"Examiner’s Time" - enter the examiner’s time on the case.
"Technique Code" - select the technique code from the pull-down menu.
"Examiner’s Name" - select the examiner’s name from the pull-down menu.
Close the RCCMS Case file record to the MR Manager:
Select the activity(s) you want to closed for the list view.
Select "Actions" from the top line menu.
Select "Request Closure."
Type comments in "request closure" dialog box, if necessary.
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