Reminder:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Form 13496 is not required if only the IRC section 6651(a)(1) failure to file penalty is proposed.
If applicable, copy the RGS information to an email to include or associate with your case. Ensure any passwords you use to encrypt the file is noted on the CCR.
Follow these steps to send RGS file by email:
Open the RGS program, highlight the case from "Case Management Window," which usually opens automatically, and hit "Select." If the "Case Management Window" doesn’t automatically (or you’ve been working in RGS on another case, select "File," "Open" and "Case" from the "Report Generation Software" window.
From the "Report Generation Software" window, select "Copy Case" from the "File" drop down menu.
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