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 Final Revocation/Non-qualification consists of:

Letter 1757 (See Employee Plans Examination Exhibits)

Pub 1020

Explanation of Revocation/Non-Qualification (Summary RAR)

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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