Format for Emails to SB/SE Examination Technical Services
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
(1) Use this email format when contacting SB/SE Examination Technical Services about a case with restitution.
To: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Cc: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Subject: Identity Theft Claim with RestitutionAn identity theft case has been received from a taxpayer whose account reflects a restitution based assessment. Below are the pertinent case details.
Taxpayer’s Name:
Taxpayer’s SSN:
Impacted year(s):
Identity theft determination
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