Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
When the report of proposed adjustments involves more than one tax year, a separate Form 13496 must be prepared for each year
A SFR package includes:
i. Form 13496 ii. The SFR (Form 5330 and Form 990-T sent to the Service Campus) iii. The RAR (Form 886-A) iv. Form 5438
The Form 13496 must contain an original signature and date. The date must be on or after the date the 30-Day Letter is signed and dated and before the date the 90-Day Letter is signed and dated.
The completed Form 13496 must identify the taxpayer by name, contain the taxpayer identification number, purport to be a valid IRC 6020(b) return, and be signed and dated.
Form 13496 requires the number of pages in the SFR package be noted. List the total number of pages in the SFR package.
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