Skip to main content
Attachment 1 - Restricted Interest Decision Chart ((Non-Joint Committee Cases Only)Is the case agreed and does a tax period on the RAR contain a carryback adjustment or any of the restricted adjustments* listed in IRM 220.127.116.11 and Exhibit 20.2.8-1?If no, special handling for restricted cases does not apply. Follow normal closing procedures.If yes, restricted interest applies. Determine if Form 2285 should be completed. Does at least one tax period contain:Both general* and restricted* adjustments, orRestricted adjustments from more than one tax period?If yes, Notate Form 3198, Restricted Interest Applies to YYYYMM - Form 2285 Required - Route to Technical Services.If no, Notate Form 3198, Restricted Interest Applies to YYYYMM - Form 2285 NOT Required - Route to CCP.*General Adjustments - Current year adjustments for which interest is computed from the due date/filing date of the return to the date the account is paid in full or refunded (includes transfers to other periods or liabilities), i.e. disallowance of an expense, unreported income, etc. Adjustments made to losses/credits carried forward from prior years claimed on the return as filed, or allowed in an examination, are also general adjustments.*Restricted Adjustments - Carryback adjustments and adjustments listed in IRM Exhibit 20.2.8-1.