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Applies to Examples:

EO NMF Closing Agreement Memorandum

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Date:

MEMORANDUM FOR:

Cincinnati Submission Processing Center Accounting Operations, Accounting Control Department 1 ANMF Team 104

FROM:

EO Examinations Closing Agreement Coordinator

SUBJECT:

Closing Agreement on Final Determination

Attached is a closing agreement executed on xx/xx/xxxx as noted:

Payer’s Name: Payer’s SSN/EIN: Payer’s Address:

The closing agreement should be routed to the accounting branch for assessment and credit. The assessment should be made as a Non-Master File assessment, true tax class 6, utilizing abstract number 139 (Please refer to IRM 3(17) (243)8.4 for processing instructions). The payments that relate to the NMF assessment are currently sitting in the xxxx NMF fund.

There are to be no refunds of monies under this closing agreement.

If you have any questions, please contact xxxx at xxx-xxx-xxxx.

Thank you.

Attachment:

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