Note:

Publication 1 is referenced in the letter and Publication 1020 is listed as an optional enclosure because the letter tells the Taxpayer how to get copies.

Use the correct salutations in the 90-Day Letters:

For an individual(s), use the name(s) on Form 1040.

For an organization (any entity that is not an individual), use the organization’s legal name as shown on federal tax returns.

L-1757 series letter, use the plan sponsor’s name (Dear ABC, Inc.). Do not use the plan name or an individual’s name.