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

Form 4549-E would be named 3.L3605 g F-4549-E if the L-3605 was named 3.L3605. See naming convention discussion at the end of the guide.

The 30-Day Letter package for a Form 1040 or Form 1120 and all Form 5329 discrepancy adjustments includes:

Letter 3605

Pub 1

Pub 5

Pub 504 (if the subject return is a Form 1040 series return and the taxpayer was married)

Pub 594

RAR

Two copies of Form 4549-E

Penalty calculations (if penalties are being assessed)

Interest calculations

Form 9465 (optional)

Return Envelope

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