Example:
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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