If...›Note:›Statutory Notice of Deficiency (SNOD)

SNOD Preparation and Issuance

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

The notice of deficiency is a legal determination that is presumptively correct. The notice of deficiency consists of:

A letter explaining the purpose of the notice, the amount of the deficiency, and the taxpayer's options.

Case Type

SNOD Letter

Income Tax Assessments

Letter 531

EP Forms 1040 or Forms 1120 Discrepancy Adjustments

Letter 531-A

EP Forms 5330 or Forms 990-T

Letter 531-B

EO/FSL Chapter 42 and 43 Excise Taxes

Letter 1753

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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