Employment tax 30-day Letters

IRM 4.23.22, Unagreed Employment Tax Case Procedures, explains the procedures for unagreed cases, including the preparation of 30-day letters; i.e. Letters 950-C & 950-D.

Examiners are responsible for preparing and sending 30-day letters.

The following table provides a list of the most commonly used closing letters and indicates who is responsible for preparing and mailing the letter.

Letter Number

Prepared By

Mailed by

Letter 5376 (Full or Partial Claim Disallowance - Employment Tax)

Examiner

Examiner

Letter 570, (Claim Allowed In Full)

Examiner (undated)

Manager

Letter 3381 (No Change)

Examiner (undated)

Manager

Letter 905(Letter Notifying Taxpayer of Partial Refund Claim Disallowance)

Examiner

Mandatory Review

Letter 906(Certified Claim Disallowance Letter)

Examiner

Mandatory Review

Letter 950-C or Letter 950-D

Examiner

Examiner

Letter 3382(Notification Letter- Agreed Audit Changes)

Examiner

Manager

Letter 3523, (Notice of Determination of Worker Classification)

Mandatory Review

Mandatory Review