Exempt organizations
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
See IRM Exhibit 4.70.14-7, Guidelines for Issuance of Letters, to determine the appropriate address to include in the heading.
The table below applies the EO Exam correspondence rules. See also IRM Exhibit 4.70.14-7, Guidelines for Issuance of Letters.
Type of letter
Heading Address
Signature block
Lowest Authority to Sign
No examination after contact letters Letter 1024-A
Examiner’s address
Director, EO Exams
GM
No-change or Change due to Correction of Operations closing letters
Director, EO Exams Address
Director, EO Exams
GM
30-day letters
Examiner’s address
Director, EO Exams
GM
Rebuttal Letters(not part of a report)Letter 5918
Examiner’s address
Examiner
Examiner
Agreed tax change closing letters
Director, EO Exams Address
Director, EO Exams
GM
Claim or abatement -allowance in full closing letters
Director, EO Exams Address
Director, EO Exams
GM
Claim or abatement -disallowance in full or in part closing letters - agreed
Director, EO Exams Address
Director, EO Exams
GM
90-day letters - FADL
Manager, EO Mandatory Review address
Director, EO Exams
Manager, Mandatory Review
90-day letters FADL (Imminent Statute)
Area Office
Director, EO Exams
Manager, Mandatory Review(Area Office responsible for issuing and mailing)
90-day letters
Letter 531
Letter 1753
Letter 3523
Manager, EO Mandatory Review address
Director, EO Exams
Grade 12 Reviewer
90-day letters
SNOD
Letter 3523
Area Office
Director, EO Exams
Area Manager
Statutory notices of claim disallowance
Letter 905
Letter 906 (unagreed)
Manager, EO Mandatory Review address
Director, EO Exams
Grade 12 Reviewer
Statutory notices of claim disallowance
Letter 905
Letter 906 (Unagreed - Imminent Statute)
Area Office
Director, EO Exams
Area Manager
Inadequate Records Notice Letter 4095
Director, EO Exams address
Director, EO Exams
GM
Termination
Letter 5426
Letter 5426-A
Manager, EO Mandatory Review address
Director, EO Exams
Grade 12 Reviewer
All other letters
Generally, sender’s address
Generally, sender
Generally sender
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