EO Closing Agreement Cover Sheet
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
- Part A
Type of closing agreement:
Exam:
Walk in:
Name of Organization:
EIN:
Tax Years:
Statute Expiration Date(s):
Request for Approval to Prepare Draft - Part B
Approvals
Initial: Concurrence
Initial: Nonconcurrence
Date
Group Manager
Area Manager
Counsel
EOCAC
Director, EO Exam
Request for Approval of Draft Closing Agreement - Part C
Approvals
Initial: Approval
Initial: Disapproval
Date
Group Manager
Area Manager
Area Counsel
EOCAC
Director, EO Exam
- Group manager and area manager concurrences/approvals aren't required for walk-ins.
Payment of Tax Liability or Assessment in Lieu of Taxes - Part D
Check Applicable Box:
No Payment Required
Paid in Full:
Installment Agreement
Attach explanation, if no payment is required or taxpayer hasn't paid in full or hasn't entered into an installment agreement.
Approval of Final Closing Agreement Signed by Taxpayer - Part E
Reviewed by EOCAC:
Date reviewed:
Initials of Director, EO Examinations:
Date approved:
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