This chapter contains procedures for missing returns and error accounts. If the return is not received within two months from the initial request, a follow-up request should be performed. If the return was received and subsequently lost, special searches must be performed. Examination Not Warranted If the return cannot be located, and it is determined that an examination is not to take place, the account can be approved for closing. Form 10904, Request for Record Deletion from AIMS, must be prepared and all supporting documentation attached and forwarded to the AIMS Coordinator.
Instructions are on the reverse side of the form.
See Exhibit 104.3.20-1. Accounts should not be closed without a written request on Form 10904 signed by the requester and the requester's manager. Sufficient documentation must be attached to the Form 10904 to permit the AIMS Coordinator to evaluate the closing request. If a follow-up request for the return was input, appropriate documentation should also be attached. The AIMS Coordinator will review the missing return research and advise management of any potential statute problems.