Generating a Closing Letter

TE/GE examiners are not authorized to develop local letters that will be sent to more than 10 taxpayers. These letters must be approved by Headquarters. See IRM 1.17, Publishing, for these requirements and procedures.

Use Letter 6049, TE/GE No Change Letter, when the examination is closed no change (disposal code 02) and you do not have comments for your examination results.

Use Letter 1744, TE/GE Change due to Correction of Operations when appropriate. See IRM 4.70.14.4.3.1, TE/GE Change due to Correction of Operations, for using this letter.

Use other Functional Unique Letters when appropriate. See IRM 4.70.14.4.3.2.

Use Letter 1024-A, Survey After Assignment - Taxpayer Contact Made, only if contact has been initiated with the taxpayer that the plan or return was being examined.

Generate a closing letter addressed to the taxpayer (if applicable) covering all years examined. Send the POA a copy of the closing letter with cover Letter 937-A.

The lowest level officials authorized to place their own signature "for" the Examination Director on letters bearing the Exams Director’s signature block or use the Exams Director’s stamp or facsimile signature are: a. Group Managers (GM). b. Grade 12 reviewers.

The group will mail the closing letter after the group manager approves the case for closing and has saved the letter in the Office Documents folder within the RCCMS activity.