4.63.4. International Individual Compliance Examination Procedures

(1) WEIIC (formerly WIIC) is one of eight practice areas within LB&I. Guidance was previously provided to IIC examiners in other IRM sections authored by SB/SE or LB&I. This IRM is intended to be a primary resource for IIC examiners.

(1) The development, implementation and oversight of IIC case processing procedures are under the authority of the Director, WEIIC.

(2) IRM 4.10, Examination of Returns, provides the basic procedures, guidelines and requirements for use by RAs, TCOs and TEs in conducting income tax examinations. Additional procedures for LB&I cases are found in IRM 4.46, LB&I Examination Process.

(1) IIC examiners and managers should be familiar with and use the examination procedures and information contained in this IRM and also be aware of the applicable procedures in other examination IRM chapters, as cited or linked.

(2) IIC examiners will use the latest version of forms and letters available in electronic format on the Forms/Pubs/Products Repository, https://publish.no.irs.gov/catlg.html#tab=tab1.

(3) IIC examiners receive case assignments through various international work streams and referrals from other business units, federal agencies and functions which include Criminal Investigation, Department of Justice, Whistleblower Office, deferred prosecution and non-prosecution leads, spontaneous exchange leads, case related and John Doe Summons requests from the IRS Exchange of Information (EOI) Program, cooperating agent requests, claims, etc.

(1) Program Reports: Director, WEIIC Practice Area prepares periodic briefing reports for the LB&I commissioner focusing on:

1. Significant accomplishments and opportunities for improvement

2. Changes in procedures that have been implemented

3. Operational, technical, and staffing updates

4. Any other key information

(2) Program Effectiveness: The efficiency of the case procedures is measured through combined business results of the teams that make up the WEIIC Practice Area.

(1) The Director of Field Operations (DFO) for IIC monitors the activities of the territories and administers procedures and updates related to the territories.

(2) The Director, WEIIC identifies goals and objectives to be achieved by the organization, compiles periodic reports from the DFO and reports to LB&I executive management on a continuous basis via the director’s briefings.

(1) This table lists commonly used acronyms and their definitions.

(1) For information regarding the WEIIC international individual compliance strategies and program initiatives, refer to the WEIIC website at https://irsgov.sharepoint.com/sites/LBI/Lists/LBIOrgs/DispItemForm.aspx?ID=16.

(1) IIC examiners should assist taxpayers in resolving any tax problems identified during an examination, even if the problems are not directly related to the examination.

(2) IIC examiners should request assistance from customer service personnel, as needed to expedite resolution of taxpayer problems.

(3) IIC examiners should contact the Taxpayer Advocate when appropriate.

(4) IIC examiners should make referrals to appropriate Small Business/Self Employed Division (SB/SE) Abusive Tax Avoidance Transaction (ATAT) Collection personnel if taxpayers have questions about current or past collection actions. If a taxpayer requests information about collection actions taken against a former or separated spouse, this request should also be referred to Collection personnel.

(5) IIC examiners should refer to IRM 4.9, Examination Technical Time Reporting System, to determine the appropriate time reporting codes to use when assisting taxpayers in solving problems that are unrelated to an ongoing examination.

(1) The effective use of time is an essential element of a quality examination. IIC examiners are responsible for the day-to-day management of their cases and are accountable for completing their work in the least amount of time necessary to perform a quality audit. Both the number of hours charged to a case and the span of time the case is open must be reasonable.

(2) Factors used to determine if the time charged and the length of time a case is open are reasonable include:

1. Issue complexity and potential

2. Condition of books and records

3. Taxpayer and/or power of attorney cooperation

4. Location of taxpayer and/or power of attorney

5. Necessary case file documentation

6. Internal coordination and collaboration with other practice areas, operating divisions, Counsel, fraud coordinators, FBAR coordinators, etc.

7. Number of years under exam and related return pickups

(3) A focus on timely actions will reduce taxpayer burden. For example, timeliness of the case should be appropriate for the actions taken. Case action should be completed in the most efficient manner and not result in unnecessary delays during the examination process. Guidelines for timely actions during each phase of the examination are contained in this IRM. In addition, examiners should follow IRM Exhibit 4.2.8-1, National Standard Time Frames for Case Action.

(4) In-process cases will be considered overage when they have been in status 12 (started) 395 days for revenue agent cases, 210 days for tax compliance officer cases and 180 days for tax examiner cases.

(1) Effective oral and written communication with taxpayers is a significant factor in conducting a quality examination and in minimizing taxpayer burden. All communication with taxpayers must be timely, clear, courteous and professional.

(2) The taxpayer must be informed of the audit process to ensure their engagement and cooperation. Upon initial taxpayer contact, IIC examiners will provide Pub 1, Your Rights as a Taxpayer, and Notice 609, Privacy Act Notice. IIC examiners will also provide Pub 3498, The Examination Process, with the examination report to ensure the taxpayer’s understanding of the process. IIC examiners will establish facts, analyze the information and properly explain any adjustments and penalties in a clear and professional manner.

(1) Team managers will assess non-mandatory returns that come to the group to identify which ones warrant examination or a survey.

(2) Cases closed as Survey Before Assignment should follow IRM 4.46.3.2.2.1, Paperless Survey - Non-Examined Closures Using a Paperless Process.

(3) To add a survey stamp in Adobe, see the Add Survey Stamp to Adobe page on the Exam Procedures Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB051/.

(1) See IRM 4.10.2.5.1, Conditions Allowing Survey of Returns After Assignment.

(2) See IRM 4.10.2.5.2, Procedures for Surveying Returns After Assignment.

(1) Form 14235, LB&I Survey Form, can be used in lieu of Form 1900, Income Tax Survey.

(2) Complete Form 14235 as follows:

1. Return(s): Check or enter the applicable form number of the return(s) being surveyed.

2. Name and address: Enter the last known name and address.

3. SSN/EIN: Enter applicable numbers from the returns being surveyed.

4. Tax period: List each year’s return being surveyed on a separate line. 

Type of Tax Year	Dates	Example
Calendar Year	Show ending date	12-31-2006
Fiscal Year	Show ending date	6-30-2006
Short Period	Show both beginning and ending date	1-1-2006 – 9-30-2006
52/53 Week Year	Show last day of year	6-22-2006

5. Documents surveyed: Identify the types of document(s) included with Form 14235.

6. Returns: The tax return filed by the taxpayer. If you do not have an original return in the file, use an electronic return print. See IRM 4.10.2.5.2 (2), Procedures for Surveying Returns After Assignment, for the definition of electronic print.

7. Recommended action: Complete this block to indicate whether your recommended action for the return(s) is "Accepted as Filed". 

8. Related cases: Cases related to the case being surveyed. Enter related case name and TIN when applicable. 

9. Taxable year or period: List each year’s return being surveyed on a separate line. 

10. Adjusted gross or taxable income reported: Enter the adjusted gross or taxable income as computed by the taxpayer on the last processed return for the year. 

11. Tax liability reported: Generally, there will be just one return being surveyed and no administrative adjustments will have been made to the tax liability reported. If more than one return was filed for the same year prior to the due date of the return, the last return constitutes the original return and the tax liability shown on the last return should be entered. 

12. Tax-Shelter / Non-Tax Shelter: Check the appropriate box on the form to indicate whether the return being surveyed is a tax shelter or non-tax shelter. 

13. Reason for Survey: Check reason(s) for survey. Provide a detailed explanation for surveying. 

14. Explanation: Explain why the return is being surveyed. If necessary, include computations. 

15. Enclosures: List returns, claims, and other documents enclosed in the case file.

16. Manager Signature/Date: The signature and the title of approving management official (usually the examiner’s manager) and the date of concurrence. 

17. LB&I Team Number: The Team Number of the team controlling the case on ERCS. 

(1) See IRM 4.10.2.5.3, Surveying Claims.

(2) Either Form 1900 or Form 14235 is mandatory when surveying a claim.

(3) Obtain managerial approval on either Form 1900 or Form 14235.

(4) Close the case as a Survey After Assignment using the electronic case closure procedures outlined in IRM 4.10.15.10.3, Non-Examined Closures.

(1) See IRM 4.10.2.5.4, Surveying Returns Transferred From Another Area.

(2) See IRM 4.2.6.6, Survey of Employee Returns.

(1) Revenue Agents: See IRM 4.10.2.3, In-Depth Pre-Contact Analysis, and IRM 4.10.2.7, Pre-Contact Planning of Examination Activities.

(2) Tax Compliance Officers : Follow these steps in the planning process:

1. Review the tax return and classification sheet to ensure that LUQ items are correctly classified. If classified issues do not warrant examination, document the reasons for revising the scope and obtain approval from the team manager.

2. Prepare and review the case building materials. This includes Integrated Data Retrieval System (IDRS) transcripts, required filing checks, examination of income, and verification on any changes to return as filed (amended return or adjustment made by Service Center).

3. Assess the risk of potential issues and revise the scope as warranted.

4. Verify tax return information on RGS.

5. If the case is not on the Local Area Network (LAN), the tax return information must be verified and input into RGS. All issues (classified as well as new issues added during pre-audit) are to be entered.

6. Ensure RGS information matches IDRS. Verify statute, address, and Power of Attorney (TC 960 or CFINK) are correct and entered in RGS.

7. Prepare case file documentation lead sheets.

8. Develop a forecast.

   Note: A forecast is the amount of time the examiner will estimate for the total time beginning with the initial interview with the taxpayer and ending with the date the case is closed. The forecasted time should be recorded on Form 9984, Examining Officer's Activity Record.

9. Develop a focused Form 4564, Information Document Request (IDR).

10. Prepare an appointment letter. See IRM 4.63.4.6.2.1, Initial Contact for IIC Revenue Agent and Tax Compliance Officer Cases, and determine if Letter 566 should be issued or if issuance of Form 4549 and Letter 915 are more appropriate.

Note: IIC examiners working tax compliance officer cases are required to seek managerial approval prior to exceeding preplan time of 1 hour on non-business and 1 and 1/2 hours on business returns.

(3) Tax Examiners: The planning process consists of the following steps:

1. Review the tax return and classification sheet to ensure that LUQs are correctly classified.

2. Prepare and review the case building materials.

3. Assess the risk of potential issues and revise the scope as warranted.

4. Verify tax return information on RGS.

5. If the case is not on the LAN, the tax return information must be input into RGS and verified. All issues (classified as well as new issues added during pre-audit) are entered.

6. Ensure RGS information matches IDRS.

7. Prepare case file documentation lead sheets.

8. Develop a Form 4564, Information Document Request (IDR).

9. Prepare an initial contact letter as applicable (i.e. Letter 566, 915, 4149, or 4149 (SP)). This letter notifies the taxpayer that their return is being examined, requests information to verify the correctness of tax returns and requests documentation of specified items that the taxpayer will mail.

(4) Examine all LUQ items. However, it is not intended that examiners should consider every possible issue. For instance, it is not proper for examiners to make a detailed analysis of a specific account unless the potential adjustment will materially affect the tax liability or will be important from a compliance viewpoint.

(5) Adequately explain the items which are examined and the LUQ items which are accepted without examination. The case file's activity record and workpaper will clearly indicate the scope of the examination, the depth of the examination, and the reasons for the decisions.

(6) Complete the workpapers contemporaneously. To the extent possible, prepare the mandatory lead sheets and issue specific lead sheets as the examination progresses. In addition:

1. Add comments where required in the lead sheets or as the examiner deems necessary for clarification.

2. Similarly, reference a supporting workpaper where required in the lead sheets or where the examiner deems necessary.

(7) Check boxes are available in the mandatory lead sheets and can be used in the examination process. They serve as a reminder of an action to be completed. Checking a box does not eliminate the need for comments or workpapers, which document the audit procedure(s) performed.

(8) In all cases, professional judgment must be used. IIC examiners must ensure that the applicable tasks have been performed before checking the boxes. As the audit progresses the actions and audit steps may change. The examiner is responsible for ensuring the correct audit response is checked and relevant comments or explanations are provided.

(1) Determining the scope of an examination is the process by which an IIC examiner selects issues warranting examination. Examiners should thoroughly review the classification sheet, if applicable, and select issues so that, with reasonable certainty, all items necessary for a substantially correct determination of the tax liability have been considered.

(2) IIC examiners must assess the facts and apply judgment in determining the scope of the examination.

1. Revenue Agent Examinations: The scope of the examination will be determined by the revenue agent and team manager.

2. Tax Compliance Officer and Tax Examiner Examinations: The scope of the examination of a return is prescribed on a classification check sheet during the classification process. Classification of cases is usually handled by the PSP classification team. However, the scope of an examination should not be limited to the classified issues if other significant issues are revealed during the examination. Whenever possible, tax examiners should consult with their manager before raising new issues.

(3) IIC examiners are expected to continually exercise judgment throughout the examination process to expand or contract the scope as needed.

(4) If the examiner expands the scope to include an additional tax period, notify the taxpayer verbally or in writing. If the taxpayer has a power of attorney that does not cover the newly added tax period, give the taxpayer reasonable time to secure an updated power of attorney. Also, the examiner must allow the taxpayer reasonable time to submit records on the newly added year. RAs, TCOs, and TEs will use the appropriate appointment confirmation letters as noted in IRM 4.63.4.6.2.1 and IRM 4.63.4.6.2.2.

(1) The scope of an IIC examination may be limited under conditions described in this subsection and may be limited to one or two issues. Any limitations placed upon the scope of the examination should be documented in the case workpapers.

(2) Taxpayer documentation and responses to questions should be considered and documented and the scope adjusted as appropriate. Other potential compliance issues (e.g. claims filed before or during the audit) should be considered and reviewed as early in the audit as possible.

(3) If a taxpayer is contacted about an Information Return Processing (IRP) item, the scope of the examination is generally limited to resolving differences between items reported by the taxpayer and items reported on the information returns. Emphasis should be placed on determining if income was omitted and whether the omission occurred in more than one year. When it appears that a material amount of income may not have been reported, and there has not been a prior audit, an examination should be initiated.

(4) When a Schedule K–1, Partner's/Shareholder's Share of Income, Deductions, Credits, etc., is inspected to determine that the flow through items have been reported correctly, the taxpayer and/or representative should be advised that the inspection does not constitute an examination of the flow-through entity and the taxpayer’s distributions from the related entity may be adjusted later if the related entity is examined.

(5) Generally, short-term timing issues should not be examined. Timing issues with long-term, indefinite or permanent deferral features should be examined. Unplanned timing issues which arise as correlative adjustments during an examination of non-timing issues should be made if it is cost effective.

(6) The scope of the IIC examination may be limited due to collectability. Such a determination should be made when the taxpayer has no ability to pay or no expectation of a future ability to pay. Taxpayer assertions of inability to pay should not be considered without substantiation. Consult with SB/SE Collection or Field Counsel for assistance. See IRM 4.63.4.7, Collectability in IIC Cases.

(1) Depth is the extent to which an issue is developed. It demonstrates the degree of intensity and thoroughness applied in order to make a determination as to the correctness of an item.

(2) IIC examiners must exercise judgment in determining the depth required for the examination. Determining the depth for different issues will help to estimate the time needed to complete the examination. The following factors should be considered:

1. Type of evidence available or expected for the issue

2. Complexity of the issue

3. Materiality of the issue

4. Internal controls and accuracy of the books and records

5. Credibility of taxpayer

(1) Perform preliminary research of the applicable IRC sections, treasury regulations, rulings, and court cases concerning the proper tax treatment of the particular issues identified in the pre-contact analysis. This will assist in the development of specific interview questions, determine possible audit procedures, and help determine what information should be included on the information document request. It is critical that the examiner become familiar with the issues on the return. Extensive research, however, should not be conducted until the facts of the issues are established. See IRM 4.10.7, Issue Resolution.

(2) Secure the prior audit file(s) if applicable, including report(s), from the Correspondence Examination Automation Support (CEAS) database to determine the issues previously proposed and any problems encountered during the examination. If the prior audit file is not available in CEAS, ask the taxpayer for a copy of the report or request the administrative file from the campus.

(1) If collectability is an issue on an assigned case, the team manager should be alerted as soon as the issue is discovered. Managers will make the final determination whether to survey the return or to limit the scope/depth of an examination. See IRM 4.10.2.4.1, Collectability.

(2) Revenue agents and tax compliance officers must balance compliance with collectability and should consider transferee liability, future income or denial of future refunds/credits, hidden assets, etc. Examiners should document known accounts and assets during examinations and interviews to ensure case files identify all assets.

(3) IIC examiners should take all possible steps to secure payment of agreed deficiencies resulting from examinations. Revenue agents and tax compliance officers are required to document their evaluation of collectability.

(4) IIC revenue agents and tax compliance officers work with SB/SE Collection ATAT groups. ATAT revenue officers have been trained to work international and offshore cases for collection.

(5) IIC revenue agents and tax compliance officers should solicit installment agreements by using Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, as appropriate. See IRM 4.20.1.3.4, Coordination with Collection, to determine if a collection referral is required.

(1) Collection tools are available to reach offshore assets in international cases when an offshore account is located. Some of the collection tools available are:

• Levy on a domestic branch of a financial institution (for funds held offshore)

• Writ Ne Exeat Republica

• Customs Order or Prevent Departure Order

• Appointment of a receiver

• Suit to Repatriate Property - Repatriation Orders

• Mutual Collection Assistance Request (MCAR)

(2) See IRM 5.21.3, Collection Tools for International Cases, for further details on these collection tools and the following IRM Sections for more specific collection guidance:

• IRM 5.21.1, Overview, defines matters that specifically relate to international collection issues. In today's global economy, there are an increasing number of taxpayers who travel and work overseas. U.S. taxpayers, residents of the U.S. and U.S. businesses are increasingly becoming involved in international transactions.

• IRM 5.21.1.2, Definition of an International Case, provides specific procedural guidance for international revenue officers.

• IRM 5.21.1.2.1, Difference Between Domestic ATAT and International ATAT Cases.

(1) Certain tax treaties to which the United States is a party provide for mutual assistance in the collection of taxes. The collection assistance provisions of a tax treaty enable one contracting state to collect taxes covered by the treaty on behalf of the other contracting state. A request for such assistance is referred to as a Mutual Collection Assistance Request (MCAR).

(2) Mutual collection provisions provide that IRS may request assistance from the treaty partner in collecting taxes owed to the United States by U.S. citizens or residents or other persons located in the treaty partner’s jurisdiction.

(3) See IRM 4.60.1.6.1, Tax Treaties with Collection Assistance Provisions, for a list of U.S. tax treaties, identified by jurisdiction, type of treaty and treaty article, that currently provide for mutual collection assistance.

(4) See IRM 5.1.12.25, Mutual Collection Assistance Requests, and IRM 4.60.1.6, Mutual Collection Assistance Request (MCAR) Program, for general information.

(1) For more information regarding transferee liability, as well as other third party liability, refer to IRM 5.17.14, Fraudulent Transfers and Transferee and Other Third Party Liability.

(1) The following subsections describe various sources of information, including the Treasury Enforcement Communication System (TECS) and Exchange of Information (EOI).

(1) In conducting examinations, particularly examinations of taxpayers with undisclosed offshore accounts and assets, examiners should employ the full array of investigative tools at their disposal. Because each examination is different, it is not possible to provide a definitive list of resources, their appropriate scope in a particular case, or the order in which they should be utilized. These decisions are made by examiners based on the facts and circumstances of each case.

(1) Upon receipt of a case, managers and examiners should determine the correct statute date. Inspect the filed return for information to establish the date of filing:

1. A "received date" stamp

2. The postmark date

3. An extension of time to file

4. Date of the "electronic return transmitter"

(2) If the filed return is not in the case file or the return does not contain a date stamp, establish the date the return was received from the "Return Received Date" field of an IMFOLT/BMFOLT.

(3) For an understanding of procedures on statutes, refer to the following IRM sections as well as the Internal Revenue Code and other research:

(1) The person assigned to a case, or who has custody of a return, has the primary responsibility for protecting the government’s interest against expiration of the assessment statute of limitations. See IRM 25.6.23.2, Components of Statute Controls, for the essential tools for controlling statutes for Examination cases.

(2) Statute controls are required for all returns controlled on AIMS/ERCS or being examined with assessment statutes that may expire within 210 days as most of IIC’s taxpayer’s population resides abroad. Team managers and examiners are ultimately responsible for protecting the statute and ensuring the statute date is correctly reflected on AIMS/ERCS/IMS and in the case file.

(3) ERCS generates a Form 895 when a statute date expires within a specific number of days, but not less than 180 days. All returns must be controlled on the AIMS control database to ensure timely notification of statute expiration via Form 895. When a related return is picked up for examination, AIMS controls must be immediately established to monitor and protect the statute.

(4) A Form 895 should be included on any return with an alpha code if the computed statute date expires within the specified period. For cases with an alpha code where the normal statutory period for assessment is still open, a statement in the Remarks section of Form 895 is required with the signatures or initials of both the employee charged with the return and the manager.

(5) Although the ultimate responsibility rests with the examiner, the secretary will generally identify affected cases and forward Forms 895 to the examiner. Forms 895 must be monitored to ensure that they are returned to the manager (seeIRM 1.4.40.4.3, Statute Controls). If the examiner does not return Form 895 to the group manager within 10 days, the group manager will follow up with the examiner (IRM 25.6.23.5.3, Form 895 Completion Requirements for Managers). Statute controls are critical to ensuring the protection of the statute of limitations and should be continually monitored even if the statute is no longer considered imminent.

(6) Every attempt should be made to complete a case before a statute extension is necessary. However, if the examiner cannot expeditiously conclude the examination, the examiner and the group manager may decide to solicit a statute extension form applicable to the case (Form 872, 872-A, 872-T etc.). Upon receipt of an executed statute extension, the statute expiration date on the Form 895 is updated and the case forwarded to the group manager for approval.

(1) If one or more of the following conditions is present, the Assessment Statute Expiration Date (ASED) may be extended.

(2) If a timely filed individual amended return showing an increase in tax is received within 60 days of the ASED of the original return, the assessment of the amended return is extended for 60 days from the day the amended return was received on all subtitle A (Income) taxes.

(1) Congress amended IRC 6501(e) in the Hiring Incentives to Restore Employment (HIRE) Act in 2010 to add an additional provision under the definition of substantial omission of income. IRC 6501(e) was amended to add that an omission of more than $5,000.00 in gross income attributable to specified foreign financial assets extends the period for assessment to 6 years from the later of the date the return was due (without regards to extensions) or filed, regardless of whether or not the specified foreign financial assets are reported as required under IRC 6038D, Information with Respect to Foreign Financial Assets.

(2) The amendment to IRC 6501(e) applies to all returns as long as the period of time (determined without regard to the IRC 6501(e) amendments referenced above) for assessment of taxes has not expired as of March 18, 2010.

(3) Congress also provided that the failure to file various international information returns would hold open the assessment statute of limitation for three years after the date the taxpayer furnishes the required information. In addition, IRC 6501(c)(8) was amended to clarify that this statutory exception to the period of time for assessment, if applicable, applies to the entire return, not just those tax liabilities associated with the information not reported. If, however, the failure to furnish information required to be reported is due to reasonable cause and not willful neglect, the IRC 6501(c)(8) extended time for assessment applies only to the item or items associated with such failure.

(4) With limited exception (discussed below for returns subject to IRC 6038D), the amendment to the limitations period under IRC 6501(c)(8) applies as long as the period of time for assessment of taxes has not expired as of March 18, 2010.

(5) For returns subject to the reporting requirements under IRC 6038D, the amendment to the limitations period under IRC 6501(c)(8) applies to tax years beginning after March 18, 2010.

(6) Form 8938, Statement of Foreign Financial Assets, is designated for reporting the information required by IRC 6038D.

(7) Assessment statute expiration date (ASED) alpha codes "NN" and "UU" apply to IRC 6501(e) and IRC 6501(c)(8), respectively.

(8) In 2015, Section 2005 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, P.L. 114-41, 129 Stat. 443 (2015), added language to IRC 6501(e)(1)(B) providing that an understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission of gross income. This legislation applies to returns filed after July 31, 2015. It also applies to returns filed on or before July 31, 2015, if the period of limitations under IRC 6501 (determined without regard to the legislation) has not expired as of that date.

(1) Examiners are responsible for protecting all open statutes on Voluntary Disclosure cases. A Form 872, Consent to Extend the Time to Assess Tax, which is unrestricted, must be secured to protect all open statutes. Examiners should use the procedures in IRM Exhibit 25.6.23-3 for updating cases to the "YY" alpha status when applicable. See IRM 4.63.4.9.3, Conditions Which Extend the Assessment Statute Expiration Date, for a list of other IRC sections that may extend the ASED date.

(2) Examiners are not to update their case to the "AB" alpha status. Technical Services uses this alpha status after the case is closed to their Status 21. At that point, Technical Services executes a Form 906, Closing Agreement on Final Determination Covering Specific Matters, which has been prepared and signed by the examiner and then signed by the taxpayer.

(3) Examiners are responsible for performing thorough statute inspections for each year included in the disclosure period. The most common statute issue on OVDP cases is Form 872 including extension for years with barred statutes. Locate "Authority to Allow Normal Assessment Statute of Limitations to Expire on Voluntary Disclosure Program Case" (commonly known as YY memo) and executed Form 872 and match to the statutes of limitations listed when assigned. Forms 872 executed at the OVDP unit includes all years under the applicable disclosure period however the form might have been executed after the statute of limitations expired for some years. Years with expired statute of limitations remain in alpha code YY if the regular 3-year ASED (including alternative statute dates under IRC 6501) time period has elapsed prior to the Form 872 execution.

(1) An alpha code is a two-digit alphabetic code designating a special statute situation. A two-digit alphabetic code designating a special statute situation may be entered in the day (DD) position of the statute on AIMS and ERCS. For example, if FF is entered for a reference return and the actual statute expiration is 04152014, the statute date will be entered on AIMS as 04FF2014. Examiners and managers must understand how the tax law impacting the periods of limitation applies in each particular situation before allowing the normal ASED to expire. Updating to an alpha code statute should only be considered after making an attempt to secure the taxpayer’s consent to extend the ASED. If there is not sufficient time to secure an extension of the ASED (generally, when the return is received in the group with less than 30 calendar days prior to the return’s ASED or the taxpayer has refused to agree to an extension of the statute), then the case should be updated to the appropriate alpha code statute.

(2) The YY alpha code may be used for any tax return filed involving abusive offshore arrangements where it has yet to be determined a specific statutory exception to the normal 3-year assessment statute of limitation.

(3) YY is also used when the decision is made to allow the normal statute of limitations to expire on the Offshore Project returns and the decision to allow the normal assessment statute to expire has been timely and properly documented, including approval by the Territory Manager. The documentation requirement to support the determination that special conditions exist will be satisfied by including the following statement:

• The examination of the above-mentioned individual was initiated through a special project or because it was otherwise identified as potentially involving offshore noncompliance. Due to the complexity of the case, Revenue Agent (enter name) is working collaboratively with Counsel and both Area and National Office Subject Matter Experts. It has been determined that there is a likelihood in this case that one or a combination of the following conditions exists: (1) the tax return is false/fraudulent; (2) a sufficiently large omission of gross income to rely on the 6-year assessment statute; or, (3) failure to notify the Secretary of foreign transfers (IRC 6501(c)(8)).

(4) Examiners should properly develop the facts and apply the law to the facts in order to make appropriate tax and penalty determinations before case closure. In cases that are ultimately determined to involve intent to evade or avoid taxes, it is customary to include as many taxable periods as possible to demonstrate patterns of conduct.

(5) To ensure that cases are properly developed and not forced prematurely into court, the courts have recognized that it is entirely appropriate for the Service to continue an investigation after the three-year period has expired when the purpose is to determine the existence of fraud or substantial unreported income.

(6) Alpha code YY may be used when the return meets one of the Offshore Project code definitions, even if AIMS properly reflects another approved project code rather than an approved Offshore Project code. If the return is not project coded on AIMS, the return should be project coded with the appropriate Offshore Project code either before or simultaneously with the input of ASED alpha code YY.

(1) Alpha codes used to designate special statute conditions are fully described in IRM Exhibit 25.6.23-3, Instructions for Updating the Statute on AIMS. Common alpha codes used in international examinations are briefly described below:

1. AA - Claim for Refund/Credit Only Issue

2. AB - Assessment Statute of Limitations Waived by Properly Executed Closing Agreement

3. BB - NOL or Capital Loss Carryback

4. EE - No Return Filed

5. NN - Substantial Omission of Items (IRC 6501(e))

6. OO - False or Fraudulent Return (taxpayer not under joint investigation) (IRC 6501(c))

7. UU - Failure to Notify Secretary of Foreign Transfers

(1) If more than one special alpha statute may apply, rely on the more conservative alpha statute. For example, if a case involves both a substantial omission of income (6-year statute) and fraud, rely on the 6-year statute first. The facts of the case must be considered in making the determination of which alpha statute to use. Generally the normal statute of limitations should not be updated to an alpha code earlier than 180 days before expiration of the normal assessment period. Alpha code EE (no return filed) is the exception to this general rule and may be entered on AIMS in non-filer situation at the time the AIMS record for the non-filed tax period is established.

(2) Most alpha codes apply only when precise requirements of the law are met. A statement in the Remarks section of Form 895 is required to explain the IRC section relied upon for updating the ASED. The signatures or initials of the employee charged with the return and the manager are placed next to the statement to give assurance that all aspects of the alpha code condition have been carefully considered.

(3) In cases involving more than one special alpha statute, consider requesting the advice of local SB/SE Counsel on assessment statute of limitations in your case.

(1) For all cases where taxpayers are involved in offshore transactions examiners should properly develop the facts and apply the law to the facts in order to make appropriate tax and penalty determinations before case closure.

(2) In cases that are ultimately determined to involve intent to evade or avoid taxes, it is customary to include as many taxable periods as possible to demonstrate patterns of conduct.

(3) In some instances, examiners will be assigned cases with limited time remaining on the statute of limitations. In these instances, it will be difficult to accurately document a case-specific basis for the decision to continue the examination of the year beyond the statute date as required by current standard procedures. Cases selected for examination in offshore projects share many common challenges, namely:

1. Examinations are complex and include the review of large volumes of documents to review as well as the need to secure documents located outside the United States.

2. Examinations often involve multiple entities to include partnerships, trusts, and international business corporations.

3. In many instances, there is the likelihood that one or more of the exceptions to the general three-year statute of limitations applies.

(4) IRM 25.6.23.5.7.2, Reliance on IRC Provisions Which Extend Normal Assessment Statute, and IRM Exhibit 25.6.23-3, Instructions for Updating the Statute on AIMS, provides the authority for a team manager to allow the normal assessment statute to expire, in other than joint investigation situations, if the manager determines that special conditions exist that extend the normal assessment statute.

(5) The IRM further instructs that the decision on each case should be documented, discussed, and approved, in writing by the territory manager. If additional examination activity is warranted, the statute should not be allowed to expire. In those instances, the following provisions apply:

1. The examiner must timely and properly make a request to the taxpayer to extend the normal assessment statute of limitations and document the file accordingly with the request and the taxpayer's response (or lack thereof).

2. Prior to the expiration of the normal assessment statute, the examiner must discuss with the team manager the decision to allow the normal statute of limitations to expire. Form 15042, Memorandum Approval Request to Allow the Normal Assessment Statute of Limitations to Expire, is completed and signed by the examiner, and approved by the team manager. The form is then forwarded to the respective territory manager for final approval. The case file will be documented accordingly to include a copy of Form 15042 with all signatures.

3. The documentation should include the following statement:
   "As part of an offshore project, it has been determined that there is a likelihood in this case that one or a combination of the following conditions exist: 1) the tax return is false/fraudulent; 2) a sufficiently large omission of gross income to rely on the 6-year assessment statute; or 3) failure to notify the Secretary of Foreign Transfers (IRC 6501(c)(8))."

(6) If it is determined that an exception to the normal period for assessment applies, update the ASED to the applicable alpha code, for example, NN for IRC 6501(e), OO for IRC 6501(c)(1) or UU for the IRC 6501(c)(8) exception. The month (MM) and year (YYYY) entries accompanying the Alpha Code YY are the month and year the normal three-year statute expires.

(7) If it is ultimately determined that there is no exception to the normal ASED, then replace the YY alpha coded ASED with the actual statute expiration date. If the ASED has in fact expired and an assessment cannot be made, refer to IRM 4.63.4.9.14, Barred Assessment Statute Report, for the procedures for preparing and submitting a Form 3999, Statute Expiration Report.

(8) In instances where the decision to allow the three year statute to expire was discussed with the team manager, concurred by the territory manager and documented accordingly, all parties involved in the decision will be deemed to have acted appropriately.

(9) If an IIC examiner desires legal advice on the applicability of the YY alpha code in offshore cases, contact local SB/SE Counsel.

(1) Under IRC 7609(e)(2), the statute of limitations on assessment in any case in which a third-party summons remains unresolved for more than six months is suspended from the six-month anniversary of the service of the summons until the final resolution of the response to the summons. This applies to "any person with respect to whose liability the summons is issued...". For a John Doe summons, the suspension applies to each member of the John Doe class. In certain situations where the suspension period has not been finalized, the statute of limitations may be updated using alpha code LL. See IRM 25.6.23.5.7.2, Reliance on IRC Provisions Which Extend the Normal Assessment Statute, and IRM Exhibit 25.6.23-3, Instructions for Updating the Statute on AIMS.

(2) For example, a John Doe summons, which sought records of all taxpayers who had undisclosed accounts at X Institution at any time from 2014 through 2019, was served on January 1, 2021. The six-month anniversary of that date is July 1, 2021. The production of account information was accomplished over a period of time, and the letter to X Institution notifying it of the substantial compliance of the summons was issued on June 1, 2022. Therefore, the statute of limitations on assessment was suspended under IRC 7609(e)(2) from July 1, 2021 until June 1, 2022, for any of the years 2014 through 2019 for which the statute was still open under any provision of the Internal Revenue Code. This statute suspension under the John Doe summons rules does not apply to 2020, 2021, or 2022 because those years were not included in the John Doe summons.

(3) Examiners can calculate a new ASED based on a suspension of the statute by adding to the old ASED the number of days remaining on the statute as of July 1, 2021.

(4) In addition, once an examiner confirms that the taxpayer held a foreign financial asset and that the unreported income from that foreign financial asset exceeded $5,000.00, the six-year statute of limitations provided by IRC 6501(e)(1)(A)(ii) would apply and is included into the ASED calculation date.

(5) This analysis applies equally to any other case involving John Doe class members that were identified as a result of, or subsequent to, issuance of a John Doe summons.

(1) Claims for credit or refund must be filed within the later of:

1. 3 years of the filing of the return, or

2. 2 years from the date the tax was paid.

(2) Claims for refund do not extend the statutory period for assessing additional tax; therefore, consider asking the taxpayer to sign a Form 872 extending the ASED for the years of the claim.

(3) An original delinquent return claiming an overpayment is a claim for refund. A taxpayer is entitled to a credit/refund for any payment paid within three years from the received date of an original delinquent return, including extensions.

(1) There is a special statute of limitation for refund claims attributable to foreign tax credits. If a claim for credit or refund relates to an overpayment attributable to any taxes paid or accrued to any foreign country or to any U.S. possession for which credit is allowed against the tax imposed by subtitle A in accordance with the provisions of IRC 901 or the provisions of any treaty to which the U.S. is a party, then in lieu of the 3 year period of limitations prescribed in IRC 6511(a), the period of limitations shall be 10 years from the date prescribed by law for filing the return for the year in which such taxes were actually paid or accrued. Also see IRC 6511(d)(3).

(2) When examining claims for refund relating to foreign tax credits, watch for taxpayer attempts to change from the cash basis to the accrual basis in claiming foreign tax credit. A change from cash to accrual for foreign taxes paid or accrued is not permissible. Strong v. Willcuts, 1935 U.S. Dist. LEXIS 2063; 36-1 U.S. Tax Cas. (CCH) P9032 (D. Minn. 1935).

(1) The Report of Foreign Bank and Financial Accounts (FBAR), FinCEN Form 114, is required when a U.S. person has a financial interest in or signature authority over one or more foreign financial accounts with an aggregate value greater than $10,000. If a report is required, certain records must also be kept. FinCEN requires that all FBARs be electronically filed through the Bank Secrecy Act (BSA) e-filing system.

(2) In April 2003, the IRS was delegated civil enforcement authority for the FBAR.

(3) Income tax audits are Title 26 examinations while FBAR inquiries are Title 31 examinations. Therefore, information gathered in a Title 26 audit cannot be used in a Title 31 inquiry unless there is a related statute memorandum (RSM) approved by the team manager. See IRM 4.26.17, Report of Foreign Bank and Financial Accounts (FBAR) Procedures, for additional information.

(4) The statute of limitations on assessment of civil FBAR penalties is six years from the date of the violation. For information returns prior to 2015, the FBAR filing date is June 30 of the year following the calendar year for which the foreign financial account should be reported. Effective for tax years beginning after December 31, 2015, the new due date is changed from June 30 to April 15 of the year following the calendar year for which the foreign financial account should be reported. FinCEN now grants taxpayers an automatic six month extension for filing FBARs. The six month extension requires that FBARs be filed by October 15. If a filer fails to file by October 15, the FBAR violation date is effective the due date of the income tax return for the same reporting year

(5) The period of limitation on assessment of FBAR civil penalties is found in 31 USC 5321(b)(1). Section 5321(b)(1) provides that the Secretary of the Treasury may assess a civil penalty under subsection (a) at any time before the end of the six year period beginning on the date of the transaction with respect to which the penalty is assessed. The IRS takes the position that the filing due date for FBARs is the date from which to compute the six-year limitations period.

(6) A person may voluntarily waive the statute of limitations for assessing FBAR penalties. Unlike the statute of limitation for assessing income tax liabilities, a taxpayer may waive the assessment statute of limitation for FBAR penalties even after it has expired. See IRM Exhibit 4.26.17-6, Consent to Extend the Time to Assess Civil Penalties for FBAR Violations.

(7) Refer to 31 USC 5314, 31 CFR 1010.350, IRM 4.26.16, Report of Foreign Bank and Financial Accounts (FBAR), IRM 4.26.17, Report of Foreign Bank and Financial Accounts (FBAR) Procedures, and the FBAR filing instructions for more discussion of FBAR.

(1) When a tax assessment is not made within the prescribed period for assessment it is considered a "barred assessment".

(2) In the event an ASED expires while a tax return is under the examiner’s control, the examiner must prepare a statute expiration report using Form 3999. Form 3999 is due within 10 business days of the date the examiner becomes aware of the expired statute.

(3) The preliminary report is routed to the Director of Field Operations and forwarded to Director, WEIIC for transmittal to LB&I Headquarters. The report package should include the following information:

1. Completed Form 3999.

2. Memo of Disciplinary Action (barred statutes may result in disciplinary action)

3. Any relevant supporting documentation to explain the events that led the barred statute and/or reason for barred statute. This information includes but is not limited to: time line of events, copies of any Forms 872 with taxpayer’s signature, copy of any memo allowing the statute to expire, IDRS transcripts of accounts and applicable statute calculations.

(4) IRM 25.6.1.13.2.9, Statute Expiration Reporting Responsibilities and Procedures for LB&I Field Operations and LB&I Campus Employees, identifies additional procedures that must be followed when an LB&I return has a barred statute.

(1) IIC procedures differ from those described in IRM 4.10.8.3.1, No-Change (No Adjustments), for individual and C-corp cases. IIC campus and field operations follow the Streamlined No-Change Process for an examination resulting in no adjustments (Disposal Code 02).

(2) IIC examiners will close cases that have no adjustments in any years without preparing a no-change audit report.

(3) IIC examiners do not prepare nor send Letter 3401, No Change Report Transmittal Letter.

(4) IIC examiners must prepare an undated Letter 590, No-Change Final Letter, and it’s mailed by CCP. Closing letters for paperless electronic closure cases are mailed by the group instead of CCP.

(5) On Form 3198, check the boxes for "Letter 590" in the "Letter Instructions for CCP" section if CCP is responsible for mailing the letter.

(6) Re-opening procedures do not apply if subsequent changes are needed before issuance of Letter 590.

(7) The "no-change" report (if available) may be acceptable documentation for repetitive audit verification in lieu of Letter 590 if the transaction code on the transcript corroborates the taxpayer’s no-change report. The examiner should research IDRS using command code IMFOLZ or BMFOLZ, which will display the results of the last two audits. This command code will show the "No-Change Issue Codes," also known as "IMF Issue Codes," disposal codes and any deficiency amount. The "IMF Issue Codes" can be found in IRM Exhibit 4.10.16-1, IMF Issue Codes.

(1) Special procedures are needed in order to use RGS for Form 1040NR and Form 1120F tax returns. In order to create Forms 1040NR and Forms 1120F in RGS the following workarounds must be performed:

1. For information on Form 1040NR in RGS, see the How to Use RGS for 1040NR page on the Exam Systems Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB091.

2. Examiners create Form 1120F using the Form 1120 form type. Match the following lines to Form 1120 line numbers: Tax from Section I, Tax from Section II, Tax from Section III and Total Tax.

(1) WEIIC developed Universal Issue List Codes (UIL) for WEIIC audits. The codes are required for WEIIC cases. The codes will be used for effective identification of cases and track the issues worked and to identify areas for training opportunities. Refer to the WEIIC UIL website at https://irsgov.sharepoint.com/sites/LBI/SitePages/ADCI412.aspx for more information on UIL codes.

(1) Administrative lead sheets address the administrative items requiring comment by the revenue agent (e.g., initial interview, required filing checks and minimum income probes). They are also used as guides to assist the examiner with properly completing the audit.

(2) In general, administrative lead sheets do not contain an adjustment grid displaying "Per Return" and "Per Exam" amounts.

(3) The administrative lead sheets listed below are mandatory for revenue agents and are generally applicable to all income tax cases.

1. 100-2, Revenue Agent Audit Plan

2. 100-3, Initial Taxpayer/Representative Discussion/Interview Check Sheet

3. 100-4, Group Manager Concurrence Meeting (GMCM) and Managerial Involvement (mandatory for GS-12 and below)

4. 200, Multi-Year and Related Returns

5. 300, Civil Penalty and Approval Form (mandatory for all deficiency and/or erroneous claim for refund or credit cases even if a penalty is not asserted)

6. 400, Minimum Income Probe

Note: If gross receipts are classified, the examiner must add the issue as a "Classified Issue" (RGS will assign a number in the 4XX series). If gross receipts are not classified, but are examined, the examiner must add the issue as a "New Issue" (RGS will assign a number in the 5XX series). See IRM 4.10.15.7.9.1, Issue Types, for additional guidance.

(4) The administrative lead sheets listed below are mandatory for tax compliance officers and are generally applicable to all income tax cases.

1. 100-2, Tax Compliance Officer Audit Plan

2. 100-3, Initial Taxpayer/Representative Discussion/Interview Check Sheet

3. 200, Multi-Year and Related Returns

4. 300, Civil Penalty and Approval Form (mandatory for all deficiency and/or erroneous claim for refund or credit cases even if a penalty is not asserted)

5. 400, Minimum Income Probe

(5) The administrative lead sheets listed below are mandatory for tax examiners and are generally applicable to all income tax cases.

1. 100-2, International Individual Compliance Project Lead Sheet

2. 300, Civil Penalty and Approval Form

(1) See IRM 4.10.9.6.2, Issue Lead Sheets.

(2) See IRM 4.10.9.6.2.1, Issue Lead Sheet Format.

(3) See IRM 4.10.9.6.2.2, Issue Lead Sheet Content.

(1) See IRM 4.10.9.7, Workpapers.

(1) Cases excluded from paperless electronic closure are listed on the Exam Procedures Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB051/.

(2) To prepare the administrative file for the exception cases listed in the link above, follow IRM 4.10.9.9, Case File Assembly for Closing Physical Administrative Case Files.

(1) See IRM 4.10.9.X, Case File Indexing, included in Internal Guidance Memorandum SBSE-04-0722-0032, Procedures for Electronic Case Files, to be incorporated into IRM 4.10.9, Workpaper System and Case File Assembly.

(1) See IRM 4.10.9.Y, Hardcopy Documents, included in Internal Guidance Memorandum SBSE-04-0722-0032, Procedures for Electronic Case Files, to be incorporated into IRM 4.10.9, Workpaper System and Case File Assembly.

(1) Examination is responsible for recommending jeopardy/termination assessments in cases under active consideration by Examination.

(2) Appeals may forward a report to Examination, on a case pending before Appeals, for Examination to determine if a jeopardy/termination situation exists. Examination must limit its investigation to a determination of whether the collection of the currently proposed deficiency will be endangered if regular assessment and collection procedures are followed. Appeals is responsible for making the final determination of the tax liability.

(1) If the assessment or collection of a deficiency will be jeopardized by delay, the deficiency is immediately assessed, including penalties and interest. The assessment is made for a prior year where the filing date, including extensions, has passed. The legal authority for jeopardy assessments is:

1. IRC 6861 for income, estate, gift, and certain excise taxes

2. IRC 6862 for taxes other than income taxes including estate, gift, and certain excise taxes

(1) If the collection of a deficiency will be jeopardized by delay, the deficiency is immediately assessed. The deficiency may include penalties, additions to tax, and interest. The deficiency may be computed for a short period or the entire year. The assessment is made for the current year or the preceding year if the filing date, including extensions, has not passed. The legal authority for termination assessments is:

1. IRC 6851 for income tax

2. IRC 6867 for "Possessor of Cash"

(1) All quick assessments are faxed to CCP prior to final closure. After confirmation of the assessment, final closure is made to CCP Status 51 as a regular agreed case. Form 5344 will show Disposal Code 03 with a TC 300 of zero and the amount of the quick assessment in Item 35, Manual Assessment Amount. Processing procedures and fax numbers are available on the Quick/Prompt and Partial Assessments page on the Exam Procedures Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB051/.

(2) If the case file contains a deficiency year and an over-assessment year, the over-assessment credit can be applied to the tax on the deficiency year by completing Form 3870, Request for Adjustment. Annotate Form 3198 in the "Other Instructions" section, "Form 3870 is enclosed in the case file". On the "Special Features" section of Form 3198 check the box "Freeze from Refunding".

(3) Quick assessments can be initiated in the field or in campus examination. The office initiating the quick assessment must:

1. Obtain up-to-date, accurate account information; not more than 30 days old.

2. Research the taxpayer’s account on IDRS, using TXMOD, IMFOL, or BMFOL. This should alert you to any filing of any amended tax returns or to the possibility of a quick assessment already in process.

3. Determine If a balance due notice must be sent. If yes, send the notice to the taxpayer’s most current address of record.

   Note: The quick assessment will not post to Master File (MF) for approximately six weeks and will post with an accompanying TC 370.

(1) The term “partial assessment” means that only part of the total potential tax is agreed to and is being assessed. The most common example of a situation that would generate the required procedures for a Partial Assessment is where the taxpayer agrees to some adjustments and appeals other adjustments. In this situation, a partial assessment should be formalized for the agreed portion of the tax prior to forwarding the case to Appeals for the unagreed portion.

(2) Other situations where partial assessments are used include:

1. When adjustments to a TEFRA partnership are agreed and flow to one of the partners whose return includes the potential for additional adjustments. Upon receiving the RAR for the partnership case, a partial assessment should be made for the flow-through issues while continuing to work the individual’s return.

2. When a secured delinquent return has issues that warrant further examination (or has a math error). The delinquent return must first be processed so that an assessment for the amounts shown on the return can be made.

(3) Partial assessment procedures do not apply to no-change or to over-assessment cases. An exception would involve an adjustment to withholding. An examiner may use Partial Assessment procedures when the withholding amount on the tax return is greater than the withholding on Form W-2 or Form 1042-S. This is not considered a tax adjustment since withholding is a prepayment.

(1) When the case has an imminent statute date or requires a quick assessment, the examiner must make contact with the CCP Field Office Resource Team (FORT) manager (for SBSE and LB&I cases) or the CCP Field Liaison (for Specialty cases) of their designated area to notify them that a quick assessment is needed on the case. Contacts for FORT can be found on the Exam Procedures Knowledge Base at: https://irsgov.sharepoint.com/sites/ETD-KMT-KB051/.

(2) Email (preferred), fax, or e-Fax (depending on the site requirements) the following information:

1. Form 4549, RAR, or equivalent

   Note: Be sure to include the taxpayer’s signature, as well as any schedules and relevant tax or penalty computations needed to process the assessment. It is not necessary to include the revenue agent’s "Explanation of Adjustments".

2. Form 5344, Examination Closing Record

3. Form 3198, Special Handling Notice for Examination Case Processing

4. Form 2285, Concurrent Determinations of Deficiencies and Overassessments in Cases Involving Restricted Interest Provisions of the Internal Revenue Code (when carryback issues and restricted interest may apply)

(3) On the subject line of the email or fax, notate either "Partial assessment request" or "Manual assessment request".

(4) Do not ship the entire case file or update ERCS out of the group status until CCP:

1. Acknowledges the request

2. Completes the assessment

3. Faxes back to the group a stamped copy of Form 5344 with "Request Completed"

(5) The group must update the electronic record in RGS prior to sending to CCP for final closure. See the Partial Agreements and RGS page on the Exam Systems Knowledge Base at: https://irsgov.sharepoint.com/sites/ETD-KMT-KB091/.

(6) For multiple quick/prompt or partial assessments, the examiner must inform the FORT manager or the CCP Field Liaison that a quick assessment will be needed on the case. See the Quick Prompt and Partial Assessments page on the Exam Procedures Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB051/.