Note:

The other types of tax on Form 5329 are excise taxes, and we will need to establish the Form 5329 on Aims and RCCMS as an MFT29, per the instructions reflected in IRM 4.70.15.4.2.3, Establishing Forms 5329. We will follow the 30-day letter procedures for Form 1040/1120 discrepancy adjustments any time one of these excise taxes are due and reflect them as "Other taxes" on the Form 4549-E. So, we may end up with an MFT 30 case establishment and an MFT 29 establishment on RCCMS and AIMS, with one 30-day letter for both cases that may contain duplicate records. This is acceptable and will enable the closing unit to properly assess any income and excise taxes that are due for Form 5329.

Per IRM 4.70.12.5.2, Workpaper Format and TE/GE RCCMS Naming Convention, all 30-day letters on new cases go in the new section 3:

Closing letter and/or RAR and attachments as “3.FILE NAME”.