Closing A Case
Your case should be closed when the matter is resolved for the year or years at issue, for example when:
- The U.S. Tax Court has returned an entered decision;
- Appeals documents have been executed resolving the liability;
- The IRS has sent a letter confirming receipt of payment or confirming the payment has been posted to the client’s account;
- The IRS has sent a letter granting an audit reconsideration; or
- IRS Examination has sent a letter resolving the matter
As questions arise, you should consult the Director, Associate Directors or Assistant Director. These are matters to raise at the weekly case review sessions.
If you feel you are ready to close the case:
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).
Return any original documents to the client, if applicable. If the originals include items such as birth certificates, marriage licenses, divorce decrees or bank statements, please give the closing letter and originals to the Administrative Coordinator for mailing.
Complete the Case Closing Form making sure that all information is complete and conducting a general review of the file. Attach the Case Closing Form to the top of the file with a paper clip and submit the file to the Administrative Coordinator to assess if all closing procedures were followed. She will give the file to the Associate Director for final approval. If the Coordinator is away from the office (overnight or on vacation), please do not leave the file on the Coordinator’s desk; only in her absence place the file back in the corresponding drawer and send the coordinator a sticky from Amicus letting her know the file is ready for closing.
- Fax a POA Revocation to the CAF Unit. You can find the Revocation letter on the “I” drive – POA-RVK-Afield-5sign.doc. Include a copy of the Revocation letter with the Closing Letter to the client. (DO NOT revoke the POA 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, prepare the closing form and the revocation letter with the client and previous student’s information and submit to the Administrative Coordinator who will take care of the revocation.