Note:

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

This includes closing letters, 30-day letters for unagreed cases, taxpayer protests to Appeals, rebuttals to protests, closing agreements, and all attachments to the closing letter and/or revenue agent report (RAR) (e.g., Forms 4549, 4549-E, 2504, 886-A, 870, etc.).

If all attachments are separate, the cover letter does not need an alphabetical character, only the attachments. They should line up accordingly in RCCMS.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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