Note:

Allow an additional seven days beyond the 30-Day period (to account for mail delays) before preparing the 90-Day Letter, unless a statute is pending.

For 30-Day Letters issued by the field, determine whether the 30-Day Letter package is correct. If any 30-Day Letter package item (the Letter, RAR, Form 870-EP, Form 4549-E, Form 5438) contains an error(s), discuss with the MR manager. The MR manager determines whether the 30-Day Letter must be re-issued. See IRM 4.70.14.2.4.2.1.3, EP 30-day letter procedures.

If the 30-Day Letter package must be re-issued, the MR manager determines whether:

The reviewer will make the corrections and re-issue the 30-Day Letter

MR will return the case to the field to make the correction(s) and re-issue the 30-Day Letter.