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Guidelines for Issuance of Letters

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

ADDRESS HEADING:

Letter

Address

30-day Letters

Examiner’s mailing address

90-day letters with an imminent statute

Address of the person who is issuing the letter

For EO, Area Office’s address

For FSL/ET, Examiner’s address

Examination closing letters issued by Mandatory Review

Address of the person who is issuing the letter

For EO, Manager, EO Mandatory Review

All other examination closing letters

Address of the person whose name is on the signature line

For EO, Director, EO Exams address

All other letters

Sender's mailing address

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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