Caution:

Prior to mailing the 90-day Letter Package to the taxpayer or providing a copy to the POA, ensure that if required, a complete and accurate Form 13496 has been uploaded in to the RCCMS case file. Form 13496 is required if the return is a substitute for return (SFR) for a Form 5329, 5330 or Form 990-T and the penalty (failure to pay) is asserted.

If the taxpayer has a valid representative, prepare a separate 90-Day Letter package for the POA.

Verify that all years listed on the 90-Day Letter are listed on Form 2848 or Form 8821. If not, get a revised Form 2848 (or Form 8821). Otherwise, you can’t mail the 90-Day Letter package to the representative.