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8.2.2.5
(10-24-2007)
Reconsideration of Notice of Deficiency During Suspense Period
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If the Appeals Team Manager (ATM) or Appeals Area Director decides to grant further consideration of a case in the suspense
period, reactivate the case. When notified the case is being reconsidered:
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Remove the administrative file from suspense and give it to the Appeals Officer.
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Place a "chargeout"
in the file where the administrative file is removed. Show the name of the case, the Appeals Officer, and the date this
action is taken.
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If no agreement is reached after consideration or reconsideration in the suspense period:
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Ensure there is an approved informal memorandum and a signed closing letter for the unagreed case.
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Date the memorandum;
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Date and mail the closing letter.
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File the original memorandum and copy of the closing letter in the administrative file; file copies of each in the office
file.
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Re-file the administrative file behind "Letter Issued—Awaiting Taxpayer’s Action File"
and remove the charge out slip.
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