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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — Internal Revenue Manual Part 4. Examining Process

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