TE/GE Change due to Correction of Operations

Examiners closing examinations of primary returns, where the taxpayer took corrective actions during the examination to correct operational or compliance issues that did not result in change to exempt status or plan or bond qualification, should prepare Letter 1744, Change due to Correction of Operations.

For

Choose selectable paragraph

EP

1 or 2 and 7 (if a closing agreement is entered into and there are additional comments to be included on the Form 886-A.)

EO

3, 4, or 5 and 7 (if a closing agreement is entered into.)

TEB

6 and 8 or 9.