Employment Tax No-Change Report

The Examiner will provide the taxpayer a no-change report on Form 4666 indicating the year(s) and return form(s) examined and closed as no-change. The report should indicate that the findings are subject to managerial approval. Letter 3381 should be prepared and issued to the taxpayer (unless some periods are changed and others are not changed) with a copy of Form 4666, including the appropriate Section 530 limitation language. The Examiner may draft a custom letter, if needed, as a transmittal if the no change report is issued by mail.