Employment Taxes

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

For agreed and no-change employment tax cases, prepare the appropriate closing letter below and include it in the case file at closing. The manager signs, dates, and mails the letters upon final closure. Scan and store in RCCMS all signed examination reports.

Letter 3382, Notification Letter - Agreed Employment Tax Change Cases

Letter 987, Agreed Income Tax Change

Letter 3381, No-Change Letter for 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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