Note:

Letter 6049 is the normal closing letter used to close a delinquent Form 5330 or 990-T picked up in conjunction with a Form 5500 exam and is to be mailed from the group.

Letter 2086 when the exam results in no change to the tax reported on the filed Form 5330, but additional restorative correction is made.

Letter 2087 when a signed Form 870-EP is secured reflecting an agreed upon change to the tax previously reflected on a filed return. The letter can also be used if a delinquent return is secured and you have additional comments that you want to convey to the taxpayer.