Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
Refer to IRM 4.5.2, TE/GE Examined and Non-Examined Closures, and Document 6476 for additional Information.
RCCMS TAB
ITEM
EXPLANATION
General
Disposal Code
601 = "Appealed - Protest to Appeals" (for cases going to Appeals)604 = "Unagreed - Without Protest" (for cases going to Mandatory Review to issue a 90-Day Letter)
General
Closing With
Make the appropriate selection in the drop down menu, but in most cases select "electronic prints"
General
Appeals Office Code
Enter 131 if the case is going to Appeals.
Details
Examiner’s Time
Time must be entered in whole hours and in tenths of hours.
Details
Technique Code
4 - Field exam - full scope 6- Office correspondence exam 7 – Field exam - limited scope
Details
Examiner’s Name
Last name, first name
Individual/Business (1 of 3)
Unagreed Amount
Enter the tax and Failure to File penalties related to that year, if the case is going to Appeals
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