Closing A Case

Your case should be closed when the matter is resolved for all years at issue. This may occur when the following actions have been taken:

  1. We decide to decline representation and will not be representing the client in any matters.
  2. The U.S. Tax Court has returned an entered decision;
  3. Appeals documents have been executed resolving the liability;
  4. The IRS has sent a letter confirming receipt of payment or confirming the payment has been posted to the client’s account;
  5. The IRS has sent a letter granting an audit reconsideration; or
  6. 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:

  1. 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).
  2. Pull the client’s most recent Account Transcript for each year that contained an issue. Place copies of the transcripts in both the paper and electronic files, and send a copy to the client with the closing letter.
  3. Return any original documents to the client, if applicable. If the originals include items such as birth certificates, marriage licenses, divorce decrees or original business or financial statements, mail the closing letter and originals to the the client via UPS with tracking.
  4. 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 an e-mail 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 the revocation letter and confirmation sheet on top of IRS side of file, NOT with POA’s.