File newly issued Assessment folders (goldenrod in color) in the drawer labeled "Issued Assessments" numerically and by the month on bottom of the Notice of Assessment (C-18) inside the folder. There will be no penciled dates on the outside of the folders at this point. Add date dividers as needed.

File served Assessment folders numerically and under the 63rd day after the date of service of the assessment in the drawer labeled "Served Assessment". The examiner will write the assessment number (last three digits only) and the date it was served in pencil on the front of the folder. Add 63 days to the served date, pencil that date below the served date, and file the folder under the date calculated.

If more than one assessment is in the same folder and they were served on different dates, calculate the 63 days after service for each service date penciled on the folder, and file the folder under the earliest date calculated.

Each day these folders should be rotated by taking the folders under the current date, rubber banding the group together, and giving them to the unit supervisor. Place the divider for that date to the back of the file rotation.

Once assessments become final and have been abstracted, a vertical red stripe will be placed on the right side of the label to indicate the folder should be filed in the Judgment File Cabinets.

If there is more than one assessment in the folder and one or more has not been served, the examiner will write "abstracted" and the date on the outside of the folder next to the assessment number of the final assessment and return the folder to the "Issued Assessments" drawer. The folder should be filed under the assessment issued date. The folder will not be red striped until all assessments in the folder become final.