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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

If any one of the above is missing, the batch must be returned to the TE with a note to correct the batch.

Remove all the paperwork stapled to the folder and take out all paperwork inside the folder. Staple all the paperwork together (or rubber band if it is too thick to staple) in the following order:• Page 1 - USRC Closing Sheet• Page 2 - 6166 Status Report• Page 3 - Clerical Batch Sheet (if supplied by the TE)• Additional pages - all applications, screen prints, and/or any other included documentation

Make sure the “"Status Date" ” on the Status Report matches the “"Status Date" ” on the Closing Sheet. If it does not match, write the correct date from the Status Report.

Because Ogden prints on Saturdays, use a calendar to determine the week ending date (the next Saturday after the Status Date). Write that date in the "Closed Date" , "Print Date" , and "Mail Date" sections on the Closing Sheet.

Write "Ogden" in the "Printed by" and "Mailed by" sections on the Closing Sheet. You can write the word "Ogden" once large enough across both boxes.

File the case on the Closed-Case Wall, see Filing below.

Purging Closed Cases — In addition to purging and filing Local Print cases (which is done by the person printing – see IRM 21.8.4.3.7, Printing Form 6166 Certifications, Cover Letters, and Rejection Letters), and Ogden Print cases, it is also necessary to purge and file closed cases. These are cases that are marked on the Closing Sheet as having status 000 (deleted cases) or 199 (“No Reply” cases).

Remove cases from the "Closed Case" ” bucket.

Make sure the "000/199" box is checked on the Closing Sheet.

Copy the "Status Date" into the "Closed Date" section. The TE may have done this already.

Remove all the paperwork stapled to the folder and take out all paperwork inside the folder. Staple all the paperwork together (or rubber band if it is too thick to staple) in the following order:• Page 1 – USRC Closing Sheet• Page 2 - 6166 Status Report• Page 3 - Clerical Batch Sheet (if supplied by the TE)• Additional pages - Any and all applications, screen prints, and/or any other included documentation.

File the case on the Closed-Case Wall, see Filing below.

Filing — Closed cases that have been purged from the folders are ready to be staged on the closed-case wall. Closed cases are filed by the Closed Date on the Closing Sheet, in alphabetical order by the last name of the TE listed on the Closing Sheet.

Put all cases closed on the same date in alphabetical order by the last name of the TE listed on the Closing Sheet.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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