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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