Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
If the taxpayer jointly filed a Form 1040, MR must mail a separate letter to each spouse.
The 30-Day Letter package for a Form 990-T includes:
Letter 2005
RAR (Form 886-A)
Pub 1
Pub 594
Pub 1020
Form 870-EP (See Employee Plans Examination Exhibits for an example of Form 870-EP.)
Penalties/Additions to tax calculations, if applicable
Return Envelope
The 30-Day Letter package for a Form 5330
Letter 2005
RAR (Form 886-A)
Pub 1
Pub 594
Pub 1020
Form 870-EP (See Employee Plans Examination Exhibits for an example of Form 870-EP.)
Form 5438
Penalties/Additions to tax calculations, if applicable
Return Envelope
Get a plain-English answer with a citation back to this text.
Ask AI about this code