e-Verification high-risk cases: Assessing officers must initiate reopening proceedings and issue reopening notices via the Insight portal. Assessing Officers must review High-Risk e-Verification cases where Prescribed Authorities have prepared PVRs and FVRs including an estimated Value at Risk; they may obtain specified authority approval and initiate reopening proceedings and issue reopening notices without first issuing the intermediary verification notice. All verification materials, PVRs and taxpayer submissions are available on the Insight portal e-Verification module for AO review, and initiation of proceedings is performed via the portal which pushes the activity to ITBA for notice generation.