Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
If you return the case to the field, prepare a Reviewer’s Memorandum (Form 5456) to explain the items requiring correction and the need for the letter to be reissued.
Use the most current version of the 90-Day Letter. See the table below for which letter to use for specific case types, and the acceptable TE/GE RCCMS Naming Convention:
Type
Letter
Forms 1040/1120 - Discrepancy Adjustments
531-A
Forms 5330 or 990-T
531-B
Proposed Non- Qualification or Revocation
1757
The 90-Day Letter package for a Form 1040 or Form 1120 discrepancy adjustment includes:
Letter 531-A (See Employee Plans Examination Exhibits)
Form 4549-E
RAR (Form 886-A)
Form 4089
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