Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
EP - If a SNOD is being issued for IRC 4973, IRC 4974 or IRC 72(t) tax, these taxes will be added to the Form 4549 and the issues added to the Form 1040 RAR. These will be mailed out with Letter 531-A.
A copy of that same letter.
A waiver.
Case Type
Waiver Form
Forms 1040 or Forms 1120 Discrepancy Adjustments
Form 4089 or Form 4089-B
EP Forms 533 and, Forms 990-T
Form 870-EP
Appropriate tax computation.
Case Type
Tax Computation Form
EP Forms 1040 or Forms 1120 Discrepancy Adjustments
Form 4549-E
EP Forms 5330 and or Forms 990-T
Tax computation is provided in RAR Form 886-A
EO Chapter 42 and 43 Excise Taxes
Form 4883
EO/FSL 1040 or Forms 1120 Discrepancy Adjustments
Form 4549-A
A written explanation of all the adjustments: Form 886-A, Explanation of Adjustments.
Information about the Taxpayer Advocate Service (TAS) services, along with the closest TAS office address.
When you write the explanation of the adjustments, provide a short synopsis of the facts and law.
Get a plain-English answer with a citation back to this text.
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