Reminder:

(1) Form 886-A is mandatory for all unagreed issues, all declaratory judgment cases, and for agreed issues where the explanation can’t fit in the space provided on the basic report forms. Form 886-A is optional for all other situations. If you prepare a Form 886-A for an "initial examination report," generally the explanation will be in summary form unlike an explanation for a formal report. Indicate "Initial Report" on the top of Form 886-A. Also indicate the "initial examination report" is not a 30-day letter.