Your case should be closed when the matter is resolved for the year or years at issue such as:
You will close a case only when all the years originally dealt with are resolved. However, you can open a separate case when one or more, but not all years are resolved and the client is seeking a further remedy with regard to that year(s). For example: The client has asked for our assistance with an audit reconsideration for tax year 2002, and for a Tax Court matter for tax year 2003. Once one or the other year is resolved if there is still a tax due, the IRS will begin to collect and so it may be necessary to open a separate file say for the year 2002 to work on the collection portion even though the 2003 Tax Court case is still pending. In this case, we would work with the client to possible have the client placed in currently not collectable status or even begin the process of gathering the documents for an Offer in Compromise. When the 2003 year is finally resolved, then an Offer could be sent in for all the years.
As stated above, a case with the same client can be opened when another method of resolution is proposed as the example of the Tax Court case concluded and an Offer in Compromise proposed. The Student should indicate a new case is warranted by writing on the closing sheet: Open a new case as “Offer in Compromise”. The Administrative Assistant will then prepare a new file and assign it a new number before giving it to the student. A copy of the closing sheet will be included as the authorization document for opening the second case.
As questions arise, you should consult the Director, Associate Director, or Supervising Attorney. These are matters to raise at the weekly case review sessions
If you feel you are ready to close the case: