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AMATCH Retention

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

Retain the AMATCH Mismatch Listings, with all documentation attached, for three years from the end of the fiscal year of the report.

Retain the AIMS Status 81 List, with all documentation attached, for one year from the end of the fiscal year of the report.

The appropriate APS Director's Technical Advisor will retain copies of the AIMS Status 90 list (Closing Code 33 only) for three years from the end of the fiscal year of the report. The local offices must retain supporting documentation for returns closed with closing code 33 for three years from the end of the fiscal year of the closing.

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▸Contents — Internal Revenue Manual Part 8. Appeals
Internal Revenue Manual Part 8. Appeals

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