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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
If the protest is incomplete and the taxpayer would not fix the deficiencies, get the group manager’s approval to proceed with a 90-Day letter process instead of sending the case to Appeals.
If IRC 6651(a) penalties are to be assessed on a SFR, the IRS must certify the SFR Form 5330, and Form 990-T per IRC 6020(b).
Use Form 13496 to provide the certification to prepare the SFR Certification package.
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