Example:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
A NOC was submitted, yet old address was used.
The Explanation of Deficiencies include grammar and punctuation errors.
Plain language was not used to draft the Explanation of Deficiencies.
Mail or EEFax the dated and signed closing letter and Explanation of Deficiencies, if applicable to the NBT and a copy to the POA, if applicable.
Ensure a copy of the dated and signed closing letter and Explanation of Deficiencies, if applicable is contained in the RCCMS Office Document folder using the TE/GE naming convention.
Get a plain-English answer with a citation back to this text.
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