Program Operations Manual System (POMS)
RM 04908.003 Receive Forms 4361 From the Records Adjustment and Correspondence Branch (4215)
Forms 4361 that were forwarded to the Records Adjustment and Correspondence Branch
(RACB) because of discrepancies outlined in subchapters RM 04909.001 and RM 04909.002 are analyzed to determine acceptability; some require referral to the national office
of the Internal Revenue Service, others can be resolved internally.
Receive from RACB Forms 4361 for which the discrepant item(s) have been determined
to be acceptable. The notation “acc.” (in red) will be reflected adjacent to the discrepant item(s) on Forms 4361. The
Forms 4361 will be accompanied by an explanatory route slip making reference to this
Process these Forms 4361 as if they were just received from the Internal Revenue Service.
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RM 04908.003 - Receive Forms 4361 From the Records Adjustment and Correspondence Branch (4215) - 03/11/1999
Batch run: 10/17/2016