Note:

The IRC has no provision for filing income tax abatement requests. There is only a final closing letter for abatements disallowed in full or in part; no 30-day letter. IRC 6404(b).

Drafted 30-day Letter similar to Letter 5182 or Letter 5183, whichever applies, but used only for income tax.

Form 4549

Form 886-A

Agreed Closing Letter (issued by group)

Any Abatements with Additional Tax

Letter 2511

Copy of Signed Form 4549

Unagreed Closing Letter

Abatements Disallowed in Full or in Part Only:

Letter 693, Check 1st box for partial disallowance. Check the 2nd or 3rd box for full disallowance, issued by the group.

Form 4549, no signature required.

Form 886-A

90-day SNOD Issued by Mandatory Review or Appeals

Chapter 41 and 42 Excise Taxes Abatements Disallowed in Full, Abatements Disallowed in Part, or Abatements Disallowed with Additional Adjustment:

Form 4720

Form 4720-A

Form 990-PF

Form 990-BL

Report (issued by group)

All IRC 4962 Abatement of Chapter 42 Tax Only:

30-day letter, Disallowed in Full, or

30-day letter, Disallowed in Part

Form 870-E for either letter above

Form 4621 for either letter above

Form 4883 for either letter above

Form 886-A for either letter above

30-day letter, Disallowed in Full or

30-day letter, Disallowed in Part

Form 886-A with either letter

N/A, No 30-day letter or report. Final closing letter only.

Drafted 30-day letter similar to Letter 5183, but used only for Chapter 41 or 42 Excise Tax.

Form 870-E

Form 4621

Form 4883

Form 886-A

Agreed Closing Letter (issued by group)

All IRC 4962 Abatement of Chapter 42 Tax Only:

30-day Letter – Partial Abatement – IRC 4962 Copy of Signed Form 870-E

Letter 2511

Copy of Signed Form 870-E

N/A, No 30-day letter or report. See unagreed closing letters.

Letter 2511

Copy of Signed Form 870-E

Unagreed Closing Letters

All IRC 4962 Abatement of Chapter 42 Tax Only:

30-day letter becomes final (unless Appealed) or

Examination Reconsideration Letter – Full Denial, Closing Letter for improper IRC 4962 Abatement Request; issued by group or

Letter 924, if applicable, issued by group or

Letter 693, if applicable. Edit out 1st sentence of 2nd paragraph that mentions "income tax." Check the 3rd box, issued by group

30-day letter becomes final (unless appealed)

Letter 693, Edit out 1st sentence of 2nd paragraph that mentions "income tax." Check the 1st box for partial disallowance. Check the 2nd or 3rd box for full disallowance; issued by group.

Form 4621

Form 4883

Form 886-A

Letter 924, issued by Group (Non-4962) or

Letter 693, Edit out 1st sentence of 2nd paragraph that mentions "income tax." Check the 3rd box, issued by group

90-day SNOD issued by Mandatory Review or Appeals.

Miscellaneous Excise Taxes - Abatements Disallowed in Full, Abatements Disallowed in Part or Abatements Disallowed with Additional Adjustment:

Form 11-C

Form 730

Report (issued by group)

Abatements Disallowed in Full or in Part - NOT an examination reconsideration:

Letter similar to 30-day letter – Full Denial – IRC 4962 or

Letter similar to Closing Letter – Partial Abatement – IRC 4962

Form 5384 with either letter above

Form 886-A with either letter above

N/A, No 30-day letter or report. Final closing letter only

Drafted 30-day letter similar to Letter 5183, but used only for miscellaneous excise tax.

Form 5384

Form 886-A

Agreed Closing Letter (issued by group)

Abatements Disallowed in Full or in Part - NOT an examination reconsideration:

Letter 2511

Copy of signed Form 5384

N/A, No 30-day letter or report. See unagreed closing letters.

Letter 2511

Copy of Signed Form 5384

Unagreed Closing Letters

Abatements Disallowed in Full or in Part - NOT an examination reconsideration:

30-day letter, becomes final (unless appealed)

Drafted letter similar to Letter 693, but without the 1st sentence of the 2nd paragraph that mentions "income tax." Check the 1st box for partial disallowance. Check the 2nd or 3rd box for full disallowance.

Copy of Form 5384

Copy of Form 886-A

90-day SNOD issued by Mandatory Review or Appeals

Letter 924, or

Letter 693, but without 1st sentence of 2nd paragraph that mentions "income tax." Check the 3rd box.

Employment Taxes - Abatements Disallowed in Full Abatements Disallowed in Part or Abatements Disallowed with Additional Adjustment:

Form 940

Form 941-X

Form 944-X

Form 945-X

Report (issued by group)

Letter 5182, 30-day letter, or

Letter 5183, 30-day letter

Form 2504, correct version, with Letter 5183 only

Form 4666, with Letter 5183 only

Form 4667, with Letter 5183 only

Form 4668, with Letter 5183 only

Form 4668-B, with Letter 5183 only

Form 886-A, with either letter above

Pub 5, with either letter above

Pub 594, with either letter above

Closing Letter

Letter 5154, closing letter when taxpayer fails to respond or provide sufficient information or abatement not considered on its merits, or previous adjustment is reduced.

Copy of Signed Form 2504 if agreed

Copy of Form 4666

Copy of Form 4667

Copy of Form 4668

Copy of Form 4668-B

Pub 5