Employee Plans

Use Letter 1744 with attached Form 886-A using selectable paragraphs from IRM 4.70.14.4.3.1, TE/GE Change due to Correction of Operations, when any plan type examination (Form 5500, SEP/SIMPLE/SARSEP, 403(b)/457, Church, 412(e) or governmental) results in a Change due to Change in Operations and requires a comment. These closures include examinations in which Employee Plans Compliance Resolution System (EPCRS) self-correction or closing agreement programs were used.

Use these Letter 1744 series letters when an exam is resolved through use of EPCRS closing agreement and no comment is required:

Letter 1744-E, Form 5500 Examination Closing Agreement Closing Letter

Letter 1744-G, SEP or SIMPLE Examination Closing Agreement Closing Letter

Use 1745 series letters to close examinations resolved through a DO 8-3 closing agreement where the plan is determined to be disqualified from inception.

Letter 1745, DO 8-3 - Plan Disqualified from Inception - No SB/SE Involvement.

Letter 1745-A, DO 8-3 - Plan Disqualified from Inception - SB/SE Involvement.

Use these letters to close Form 5330 or 990-T exams:

Form

Closing Letter

5330 or 990-T

Letter 6049 when the exam results in no change to the tax reported on a filed return.