Program Operations Manual System (POMS)
RM 04913.002 Maintain RTC Pending File (4215)
Examine the contents of the RTC Pending File each month. Withdraw those cases which
were returned to the Internal Revenue Service 120 days or more before the current
date. The date of referral is shown in the upper margin of the photocopy of form 4361.
Line out the date in the upper margin of form 4361 (next to the symbol RTC) and enter
the current date. Note the 4361 “Second Request.” Prepare photocopies of form 4361 and letter 1159 (SC) or form 4456 (and form 2031
if any). Staple one set of form 4361, and letter 1159 (SC) or form 4456 (and 2031
if any) together and forward them to the appropriate Internal Revenue Service Center.
Refile the second set of forms in the RTC Pending File in alphabetic sequence.
If a reply is not received within 60 days of the second request, notify the Records
Adjustment and Correspondence Branch.