Note:

Rebuttal letters aren't examination closing letters.

SIGNATURE BLOCK:

Type of Letter

Signatory Authority

30-day letters

Group Manager or Reviewers in Mandatory Review groups, see IRM 1.2.68.2.3, Delegation Order TEGE 1-23-1.

Statutory Notice of Deficiency (SNOD)

Senior Managers, see IRM 1.2.2.5.8, Delegation Order 4-8 (Rev. 2)

Final Adverse Determination Letter (FADL)

For EP: Director, Employee Plans Examinations with regard to revocations or Director, Employee Plans Rulings & Agreements with regard to modifications. See IRM 1.2.2.8.14, Delegation Order 7-14.

For EO: Director, Exempt Organizations Examinations. See IRM 1.2.2.8.17, Delegation Order 7-17.

Closing letters

Generally, group managers would issue and sign these closing letters on behalf of the following:

For EP: Director, Employee Plans Examinations or Director, Employee Plans Rulings & Agreements

For EO: Director, Exempt Organizations Examinations

For FSL/ET: Program Manager, Federal State and Local / Employment Tax

For ITG: Program Manager, Indian Tribal Governments

For TEB: Program Manager, Tax Exempt Bonds

All other examination letters

Examiner’s name and title

PERSON TO CONTACT:

The examiner's name, for letters issued by the examination group.

The reviewer's name, for letters issued by Mandatory Review.