Reminder:

Eliminate any references to initial reports in the Form 886-A, Explanation of Items, and other documents.

Issue the report with the appropriate letter and its enclosures. See:

Exhibit 4.70.14-2, EO Reports and Closing Letters for Claims and Abatements, for a list of the formal 30-day letters, report forms, and closing letters for claims and abatements.

Exhibit 4.70.14-3, Reports and Closing Letters for Change Cases, or a list of the formal 30-day letters, report forms, and closing letters in general.

After waiting 30 days, determine if:

The taxpayer agreed to the adjustment.

The taxpayer submitted a formal protest.

The taxpayer failed to reply to the formal report.