Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Publications 1 and 594 are referenced in the letter and listed as optional enclosures because the letter tells the Taxpayer how to get copies.
The 90-Day Letter package for a, Form 5330 or Form 990-T exam includes:
Letter 531-B (See Employee Plans Examination Exhibits)
Form 870-EP (See Employee Plans Examination Exhibits for an example of Form 870-EP.)
RAR (Form 886-A)
Return Envelope. See IRM 4.70.14.6.6, Statutory Notice of Deficiency (SNOD), for additional guidance on issuing Statutory Notices of Deficiency.
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