Note:

Prior to closing any cases to Mandatory Review, the field manager must call the Manager, EP Mandatory Review to discuss the case and obtain mailing instructions.

Inform the taxpayer/representative that the case is being closed unagreed to EP Mandatory Review.

Explain the appeals process to the taxpayer or POA. See Pub 1020.

As is the requirement for all exam cases, prepare Form 5773-A and other relevant workpapers.

Use the CCR to clearly reflect case activities and contacts with the taxpayer/representative.

Complete the following before you transfer a case to Appeals or Mandatory Review:

Scan all paper documents you exchanged with the taxpayer including envelopes or anything the taxpayer or representative marked.

Name all prepared workpapers, forms, and letters, using the TE/GE RCCMS Naming Convention and save in the RCCMS Office Documents folder.

Keep all records you upload into RCCMS or determine are no longer relevant to the case file per normal record retention requirements outlined in IRM 1.15.2.

When closing a case unagreed, prepare the RCCMS Closing Record tabs in accordance with IRM 4.70.14.2.4.2.3.1, EP - Preparation of RCCMS Tabs for Unagreed Form 5330 and 990-T Examinations.

Ensure that the statute procedures found in IRM 4.70.12.3.7.1, Group Manager Responsibilities and Procedures, and IRM 4.70.12.3.7.2, Examiner Responsibilities and Procedures, are followed for Forms 5330, or 990-T; and any related Forms 5500 examinations closed to Mandatory Review.

Make sure the case is fully established on RCCMS and AIMS before the case is closed to Appeals or Mandatory Review.

Update the case on RCCMS to disposal code 601 if it is going to Appeals and disposal code 604 if it is going to Mandatory Review, and close the case to your group manager.

If the case is closing to Appeals, the group manager (or designee) will make sure the case is processed in accordance with IRM 4.70.14.7, Closing Cases to Appeals.

If the case is closing to Mandatory Review, the group manager (or designee) will: 1. Update the case to status 20 on RCCMS and AIMS 2. Close the case and related Forms 5500 to Mandatory Review.