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Employment Tax Agreed Report

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

For agreed examinations, prepare, and furnish the taxpayer a copy of the report at the examination’s conclusion. If the taxpayer doesn’t pay the additional tax, indicate the last day for an interest-free adjustment on the report.

Notate on the 3198-A Special Handling checksheet in RCCMS, if the taxpayer is entitled to an interest-free period per IRC 6205. See IRC 20.2.10.5.1, Underpayment Adjustments on Employment Taxes.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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