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

(2) Exempt veterans organization no longer described under IRC 170(c)(3)

Report (issued by group)

Draft transmittal letter, IDR or Form 5701(for initial reports only) or

Drafted 30-day letter

Form 6018 at Line 10, with either letter above

Form 4621-A, with either letter above

Form 886-A, with either letter above

Agreed Closing Letter (issued by group)

Drafted letter and

Copy of signed waiver form

Unagreed Closing Letter

Drafted 30-day letter becomes final (unless appealed)

Change to EO Income Taxes - Exempt Organizations, taxable PFs, IRC 527 organizations, or IRC 4947 Trusts:

Form 990-T also proxy tax

Form 1120

Form 1120–POL

Form 1041

Report (issued by group)

Draft transmittal letter, IDR or Form 5701 (for initial reports only) or

Letter 3614, 30-day letter

Form 4549, for initial reports only

Form 870, for formal reports only

Form 4549-A, for formal reports only

Form 886-A, with either letter above

Pub 3498, with either letter above

Pub 594, with either letter above

Agreed Closing Letter (issued by group)

Letter 2511 and

Copy of Signed Waiver Form

Letter 2656 or

Letter 5334

Unagreed Closing Letter

90-Day SNOD, issued by Mandatory Review or Appeals.

Change in Income Taxes - Converted Tax Returns

Form 1120

Form 1041

Report (issued by group)

Letter 950, 30-day letter

Form 870

Form 4549-A

Form 886-A

Pub 3498

Pub 594

Agreed Closing Letter (issued by group)

Letter 2511 and

Copy of Signed Waiver Form

Unagreed Closing Letter

90-Day SNOD, issued by Mandatory Review or Appeals

Change in Income Taxes - Discrepancy Adjustments

Form 1040

Form 1120

Report (issued by group)

Letter 3605, 30-day letter, 1st formal examination report,

Letter 3603, 30-day letter, 2nd formal examination report or

Letter 3619, 30-day letter, 2nd formal examination report

Form 4549-E, with any letter above

Form 886-A, with any letter above

Agreed Closing Letter (issued by group)

Letter 2511 and

Copy of Signed Waiver Form

Unagreed Closing Letter

90-Day SNOD, issued by Mandatory Review or Appeals.

Change in Chapter 41 and 42 Excise Taxes

Form 4720

Form 4720-A

Form 990-PF

Form 990-BL

Report (issued by group)

Draft transmittal letter, IDR or Form 5701 (for Initial reports only) or

Letter 3614, 30-day letter

Form 870-E, with either letter above

Form 4621, with either letter above

Form 4883, with either letter above

Form 886-A, with either letter above

Pub 3498, with either letter above

Pub 594, with either letter above

Agreed Closing Letter (issued by group)

Letter 2511 and

Copy of signed waiver form

Unagreed Closing Letter

90-Day SNOD, issued by Mandatory Review or Appeals.

Change in Miscellaneous Excise Taxes

Form 11–C

Form 730

Report (issued by group)

Draft transmittal letter, IDR or Form 5701 (for initial reports only) or

Letter 950-E, 30-day letter

Form 5384, for initial examination report only

Form 2504-E, for formal report only

Form 5385, for formal report only

Form 886-A, with any letter above

Pub 3498, with any letter above.

Agreed Closing Letter (issued by group)

Letter 2511 and

Copy of Signed Waiver Form

Unagreed Closing Letter

Letter 950-E 30-day letter becomes final (unless appealed).

Change in Employment Taxes - non-Worker Classification

Form 940

Form 941

Form 944

Form 945

Report (issued by group)

Draft transmittal letter, IDR or Form 5701 (for initial reports only) or

Letter 4121-E (initial report only, if mailed) or

Letter 950-D, 30-day letter

Form 2504 or Form 2504-S, with any letter above

Form 4666, with any letter above

Form 4667, with any letter above

Form 4668, with any letter above

Form 4668-B, with any letter above

Form 886-A, with any letter above

Pub 3498, with any letter above

Agreed Closing Letter (issued by group)

Letter 3382 and

Copy of Signed Waiver Form

Unagreed Closing Letter

Letter 950-D 30-day letter becomes final (unless appealed).

Change in Employment Taxes- Worker Classification

Form 940

Form 941

Form 944

Report (issued by group)

Draft transmittal letter, IDR or Form 5701 (for initial examination reports only) or

Letter 4121-E (initial examination report letter only, if mailed) or

Letter 950-C, 30-day letter

Form 2504-T, with any letter above

Form 4666, with any letter above

Form 4668, with any letter above

Form 4667, with any letter above

Form 886-A, with any letter above

Pub 3498, with any letter above

Pub 1976, with any letter above

Agreed Closing Letter (issued by group)

Letter 3382 and

Copy of Signed Waiver Form

Unagreed Closing Letter

Letter 3523, 90-Day Notice of Employment Tax Determination Under IRC 7436., issued by Mandatory Review or Appeals.

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