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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

If applicable, also make a referral to PBGC on Form 6533.

Prepare the 30-Day Letter package for the unagreed Form 5500 examination per IRM 4.70.14.2.4.2.1.3, 30-Day Letter Procedures.

Prepare a final RAR per IRM 4.70.14.2.1.1, Revenue Agent Report. Update the preliminary RAR that you mailed to the taxpayer (as discussed in IRM 4.70.14.2.1.2.1, EP- Addressing Issues that Effect Plan Qualification) for:

Any necessary clarification to parts "a" through "d" (Issue, Facts, Law, or Government's Position)

The taxpayer's response (if provided)

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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