List of IRS Exam Notices (with Explanations)

Key IRS Forms Used in Examinations

• Form 2848 – Power of Attorney and Declaration of Representative
• Form 8821 – Tax Information Authorization
• Form 4564 – Information Document Request (IDR)
• Form 5701 – Notice of Proposed Adjustment (NOPA)
• Form 886-A – Explanation of Items (usually attached to Form 5701)
• Form 870 – Waiver of Restrictions on Assessment & Collection of Deficiency in Tax & Acceptance of Overassessment
• Form 9984 – Examining Officer’s Activity Record
• Form 4318 – Examination Workpapers Index – Office Audit
• Form 5344 – Examination Closing Record
• Form 3198 – Special Handling Notice for Examination Case Processing
• Form 13744 – Risk Analysis Worksheet
• Form 13744-I – Issue-Based Risk Analysis and Examination Plan
• Form 13745 – Examination Timeline
• Form 4764 – LB&I Examination Plan
• Form 4764-B – LB&I Examination Plan Issue Worksheet
• Form 14235 – LB&I Survey Form
• Form 1900 – Income Tax Survey
• Form 15292 – Case Closing Cover Sheet
• Form 5345-D – Examination Request – ERCS (Examination Returns Control System) Users
• Form 4136 – Credit for Federal Tax Paid on Fuels (for excise tax issues)
• Form 4138 – Examination Workpapers Index (for excise tax)
• Form 5384 – Excise Tax Examination Changes and Consent to Assessment & Collection
• Form 5385 – Excise Tax Examination Changes
• Form 5346 – Examination Information Report (for key officer returns)
• Form 3996 – Request for Copy of Return (for key officer returns)
• Form 3870 – Request for Adjustment (used to reverse certain transactions or remove freeze codes)
• Form 8857 – Request for Innocent Spouse Relief
• Form 8858 – Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
• Form 886-A – Explanation of Items

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Key IRS Letters and Notices Used in Examinations

Initial and Appointment Letters

• Letter 2205 – Initial Contact Letter (individual income tax return examinations)
• Letter 2205-A – Initial Contact Letter (variation for certain cases)
• Letter 2205-L – LB&I Initial Contact Letter (business returns)
• Letter 2205-D – Initial Contact to Schedule Appointment – Partnership Returns
• Letter 3253 – Taxpayer Appointment Confirmation Letter (individual taxpayers)
• Letter 3253-L – LB&I Taxpayer Appointment Confirmation (corporate, partnership, or other return types)
• Letter 3254 – Representative Appointment Confirmation Letter

Examination Reports and Transmittals

• Letter 915 – Examination Report Transmittal
• Letter 3401 – No Change Report Transmittal Letter (not used in IIC streamlined no-change process)
• Letter 590 – No-Change Final Letter (IIC streamlined no-change process)
• Letter 987 – Agreed Income Tax Change (closing letter for agreed cases)

30-Day and 90-Day Letters

• Letter 525 – General 30-Day Letter (proposed adjustments)
• Letter 692 – Request for Consideration of Additional Findings
• Letter 950 – 30-Day Letter-Straight Deficiency
• Letter 531 – Notice of Deficiency (90-Day Letter)

Other Notices and Letters

• Letter 2295 – Follow-up to Initial Contact Letter
• Letter 3996 – Request for Copy of Return (for key officer returns)
• Letter 3999 – Statute Expiration Report
• Letter 5191 – Uncertain Tax Position (UTP) 1st Notice
• Letter 6428 – Claim for Credit for Increasing Research Credit Activities – Additional Information Required
• Letter 6430 – No Consideration, Section 41 Claim
• Letter 5968 – Prior or Subsequent Year Pickup
• Letter 14235 – LB&I Income Tax Survey Form
• Letter 3401 – No Change Report Transmittal Letter
• Letter 590 – No-Change Final Letter (IIC streamlined no-change process)
• Letter 987 – Agreed Income Tax Change (closing letter for agreed cases)
• Letter 1058 – Final Notice, Reply Within 30 Days (collection, but may be relevant post-exam)
• Letter 3172 – Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320

Appeals and Protest Letters

• Letter 30-Day Letters – Various, including Letters 525, 692, 950, 3391, 3660/3660-C, 3661/3661C, 3663/3663C, 5410 (see IRS Appeals Letters and Notices)

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Key IRS Publications Sent During Examinations

• Publication 1 – Your Rights as a Taxpayer
• Publication 3498 – The Examination Process
• Publication 5125 – LB&I Examination Process
• Publication 594 – The IRS Collection Process (sent if tax is owed)
• Publication 971 – Innocent Spouse Relief (if applicable)

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Specialized Forms and Letters for Excise Tax Examinations (LB&I and SB/SE)

• Form 720 – Quarterly Federal Excise Tax Return
• Form 720-X – Amended Quarterly Federal Excise Tax Return
• Form 8849 – Claim for Refund of Excise Taxes
• Form 4136 – Credit for Federal Tax Paid on Fuels
• Form 4138 – Examination Workpapers Index (for excise tax)
• Form 5384 – Excise Tax Examination Changes and Consent to Assessment & Collection
• Form 5385 – Excise Tax Examination Changes

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Survey and Non-Examined Closures

• Form 5351 – Examination Non-Examined Closings
• Form 4251 – Return Charge-Out
• Form 5546 – Examination Return Charge-Out Sheet
• Form 14235 – LB&I Survey Form
• Form 1900 – Income Tax Survey

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Summary Table of Commonly Used Forms, Notices, and Letters

Type	Number	Name/Description
Form	2848	Power of Attorney and Declaration of Representative
Form	4564	Information Document Request (IDR)
Form	5701	Notice of Proposed Adjustment (NOPA)
Form	886-A	Explanation of Items
Form	870	Waiver of Restrictions on Assessment & Collection
Form	9984	Examining Officer’s Activity Record
Form	5344	Examination Closing Record
Form	3198	Special Handling Notice for Examination Case Processing
Form	13744	Risk Analysis Worksheet
Form	4764	LB&I Examination Plan
Form	4764-B	LB&I Examination Plan Issue Worksheet
Form	14235	LB&I Survey Form
Form	1900	Income Tax Survey
Letter	2205/2205-L/2205-D	Initial Contact Letters
Letter	3253/3253-L/3254	Appointment Confirmation Letters
Letter	915	Examination Report Transmittal
Letter	525/950/692	30-Day Letters
Letter	531	Notice of Deficiency (90-Day Letter)
Letter	2295	Follow-up to Initial Contact Letter
Letter	5191	Uncertain Tax Position (UTP) 1st Notice
Letter	6428/6430	Research Credit Claim Letters
Letter	5968	Prior or Subsequent Year Pickup
Letter	3401/590/987	No Change/Agreed Letters
Letter	1058/3172	Collection Due Process Letters
Publication	1	Your Rights as a Taxpayer
Publication	3498	The Examination Process
Publication	5125	LB&I Examination Process