Reminder:

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

Do not use the plan name.

For claims, if the taxpayer signs and returns Form 2297 and Form 3363, close the case with:

Letter 2087 if the claim is for a Form 5330.

Letter 2511 if the claim is for a Form 990-T.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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