Note:

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

EP will no longer use the Letter 3602-A for any claim case; this letter will be obsoleted shortly.

Use the correct salutations on the 30-Day Letters:

For individuals, use the name(s) shown on Form 1040.

For organizations (any entity that is not an individual), use the organization’s legal name shown on federal tax returns.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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