Note:

Send separate emails for each 90-Day Letter package (complete with all attachments) as all packages require approval.

The attachments to the email should include the following:

The applicable 90-Day Letter. Verify that the letter number, series, salutation, address, and person to contact are correct.

Explanation of Non-Qualification or Revocation (for non-qualification/revocations)

Explanation of Adjustments (for SNODs)

Counsel Recommendation Memo with reviewer’s comment and/or response.

Form 870-EP (if applicable)

Administrative Record Index (if applicable)

INOLES print (if address differs from the address reflected on the 90-Day Letter, an explanation is warranted.)

Upload approved Form 1725 into the RCCMS Office Documents folder and note in your CCR that the Mid-Atlantic Area Manager approved the issuance of the 90-Day Letter package.

With approval, mail the 90-day letter package to the taxpayer and POA via certified mail.

Ensure the certified mail receipt tracking number is printed on the approved 90-Day Letter package.

Mail the approved 90-Day Letter package with the required enclosures.

Upload the 90-Day package and enclosures into RCCMS.

Update the Administrative Record Index, if any to include the 90-Day Letter Package.