Exception:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Specific Counsel attorneys may be assigned to special project cases such as ATAT cases or Promoter project cases. In those instances, review case project procedures to determine designated Counsel attorneys.
Before sending a case to Counsel for a 90-Day Review:
Prepare a draft of the applicable 90-Day Letter, completing all parts except the date.
Send the case to the 90-Day Reviewer (ass applicable), following the procedures in IRM 4.70.14.6.8.3, EP Transfer to 90-Day Reviewer.
Prepare a Summary RAR. Counsel recommends that the Explanation of Revocation or Explanation of Non-Qualification be one short paragraph stating the reasons (including the relevant code sections) why the plan is not qualified and stating the first plan year of Non-Qualification or revocation. In some cases (like ATAT projects), Counsel may want to prepare the Summary RAR.
If the taxpayer has a representative(s), make sure that all years listed on the 90-Day Letter are listed on ta Form 2848 or Form 8821. If they are not, get a revised Form 2848 (or Form 8821); otherwise, you can’t send the 90-Day Letter to the representative(s).
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