Reminder:

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

If the statute of limitation is updated to "EE" , you must update the aging reason code to 26 (NMF cases don’t need an aging reason code) to prevent alpha code "EE" from falling off of AIMS. First try to update in RCCMS from the Codes tab and make sure the Update AIMS box is checked. If the Codes tab is grayed out, use Form 5595 and enter "26" on Line 1 P-30-32.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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