This flow chart shows how to determine if the Form 1065 is a TEFRA return.The first box asked the question, Is Form 1065 a TEFRA return? See Exhibit 4.31.2–1. If no, another box stated to refer to IRM 4.31.5. If yes, refer to IRM 4.31.2 and ask the questions in b) below.Are there at least 12 months remaining on the Form 1065 Statute of limitations? If no, another box indicates to secure Area Director/ Director of Field Operations approval and then follow c) below. If yes, see instruction in c) below.The subsequent box in the flow chart provides instruction issue an NBAP to TMP and to start Form 1065 examination. The flow continues into another box that instructions to reconcile Schedules K-1 to Form 1065, verifying that each K-1 has an partner name, address, TIN, and MFT. The flow continues to another box. See d) below.The question in this box asks: Can No Change determination be made within 45 calendar days from the date NBAP was issued to TMP? If yes see e) below. If no, see f) below.If yes to question in d) above, Advise TMP of No Change determination, and that the determination is subject to review. Prepare Form 3198 per IRM 4.31.2 and forward the case through Technical Services to CCP.If no to question in d) above, the next box indicates to prepare TEFRA linkage package using Form 14090 or 14091 within 120 days or when adjustments are known and submit through Group Manager to CPF. The next step is outlined in another box explained in g) below. This instruction states that upon receipt of mailing list from the campus, the agent verify that all notice partners are listed.The instruction for a no answer to the question in g) above states to alert the campus if additional linkages are necessary. Continue to the yes box, outlined in j) below.If yes to the question in g) above, the instruction in the subsequent box states to associate the mailing list with Form 1065 file . The chart continues with another box outlined in j) below.The instruction in this box states to prepare and issue Summary Report to TMP and use Letter 1807 as the cover letter. The subsequent box in the chart is outlined in k) below.The instructions state: Conduct closing conference no less than 30 days after issuance of the Summary Report to the TMP. Solicit agreements from TMP and all partners attending the meeting. Other partners will be offered an opportunity to settle via Form 870-PT/LT which is mailed by the CPF to each notice partner with the 60 day letter.The instructions state: Prepare RAR per IRM 4.10. Prepare Form 3198 per IRM 4.31.2 and forward the Form 1065 case file through Technical Service to CCP.