Example:
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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