Note:

The exam group manager (or designee) reviews the 30-Day Letter package and, if needed, discusses concerns with the examiner. The manager may make suggestions for revision of the 30-Day Letter package. The group manager emails the examiner an approved final 30-Day Letter package.

The examiner will then mail the approved 30-Day Letter package to the taxpayer (and POA if applicable) by certified mail.

The examiner will then update the case to status 13 (30-Day) through RCCMS (with the AIMS box checked) immediately after mailing the 30-Day Letter to the taxpayer.

Use the most current version of the 30-Day Letter. See the table below for which letter to use for specific case types, and the acceptable RCCMS naming convention to use:

Exam Issue

Use Letter

RCCMSnaming convention

Acceptablevariations

Forms 1040/1120 - Discrepancy Adjustments (Including all Form 5329 adjustments)

3605

3.L3605 TAX DISC ADJ

3. L3605 date

Forms 5330 or 990-T

2005

3.L 2005 30-Day Form 5330

3.L2005 30-Day Form 5330 date

Proposed Non-Qualification or Revocation

1756

3.L 1756 30-Day Proposed Non-Qual or Revocation

3.L1756 30-Day Proposed Non-Qual or Rev. (as appropriate) date

Claim Disallowance without Additional Tax

3602

3.L3602 30-Day Claim Denied

3.L3602 30-Day Claim Denied date

Claim Disallowance with Additional Tax

3602-B

3.L3602-B 30-Day Claim Denied

3.L3602-B 30-Day Claim Denied date