Closing A Case

Your case should be closed when the matter is resolved for the year or years at issue, for example when:

  1. The U.S. Tax Court has returned an entered decision;
  2. Appeals documents have been executed resolving the liability;
  3. The IRS has sent a letter confirming receipt of payment or confirming the payment has been posted to the client’s account;
  4. The IRS has sent a letter granting an audit reconsideration; or
  5. IRS Examination has sent a letter resolving the matter

You will close a case only when all the years originally dealt with are resolved. However, you can open a separate case when one or more, but not all years are resolved and the client is seeking a further remedy with regard to that year(s).  For example:  The Clinic has submitted an audit reconsideration for tax year 2002 and for a Tax Court matter for tax year 2003.  Once one or the other year is resolved if there is still a tax due, the IRS will begin to collect and so it may be necessary to open a separate file say for the year 2002 to work on the collection portion even though the 2003 Tax Court case is still pending. In this case, we would work with the client to possible have the client placed in currently not collectable status or even begin the process of gathering the documents for an Offer in Compromise.  When the 2003 year is finally resolved, then an Offer could be sent in for all the years.

As stated above, a case with the same client can be opened when another method of resolution is proposed as the example of the Tax Court case concluded and an Offer in Compromise proposed.  The Student should indicate a new case is warranted by writing on the closing sheet:  Open a new case as “Offer in Compromise”. The Administrative Assistant will then prepare a new file and assign it a new number before giving it to the student.  A copy of the closing sheet will be included as the authorization document for opening the second case.

As questions arise, you should consult the Director, Associate Director, or Supervising Attorney. These are matters to raise at the weekly case review sessions

If you feel you are ready to close the case:

  1. Fax a POA Revocation to the CAF Unit.  You can find the Revocation letter on the “T” drive – POA-Revocation.doc;  (DO NOT revoke the POA if you’re opening a new case to handle outstanding matters as mentioned above, or if you are just transitioning the case for the next semester).  Place revocation letter and confirmation sheet on top of IRS side of file, NOT with POA’s.  If you’re closing a file and you have not signed the POA, do not revoke the POA.  The Administrative Coordinator will take care of the revocation.
  2. Prepare a Case Closing Letter for the client explaining the circumstances under which the case is being closed.  (For offers use the special closing letter found in the Offer in Compromise section).  Include a copy of the Revocation letter with the Closing Letter to the client; (the closing letter would not be necessary if all matters have not been resolved and you are opening a new case, as described above.)
  3. Return any original documents to the client, if applicable;
  4. Complete the Case Closing Form making sure that all information is complete and conducting a general review of the file.
  5. Attach the Case Closing Form to the top of the file with a paper clip and submit the file to the Administrative Assistant to assess if all closing procedures were followed.  She will give the file to the Associate Director for final approval.   Please do not leave the file on the Administrative Coordinator’s desk.  Place it in the file cabinet and send the Administrative Coordinator a note in Amicus or leave a note on her desk stating that your file is ready for closing.