The graphic image is a check sheet containing headings and items to consider listed under each heading. The table below is not formatted like the graphic, but contains all of the headings and items.(see Note in table below regarding Determination cases)PF FINAL ADVERSE DETERMINATION CHECK SHEETHeadingItems to ConsiderTAXPAYERFinal Adverse Dtrm Ltr (FADL)Closing Agrmnt (F906) if applicableEnvelopes or LabelsTAXPAYER (Redactions, EXAMS ONLY)Letter 437FADLFADL - Redacted30-Day Letter w/F886-ARedacted 30-Day Letter w/F886-AEnvelopes or LabelsREPRESENTATIVELetter 937FADLCopy of Closing Agrmnt (F906) if applicableEnvelopes or LabelsREPRESENTATIVE (for Redactions)Letter 937Letter 437FADLFADL - RedactedProposed Adverse or 30-Day Letter w/F886-ARedacted Proposed Adverse or 30-Day Letter w/F886-AEnvelopes or LabelsEO MANDATORY REVIEW or DETERM QUALITYForm 5402ACMFADLCopy of Closing Agrmnt (F906) if applicableEnvelopes or LabelsEO Mandatory Review1100 Commerce Street, MS-4920DALDallas, TX 75242-1027 (for EXAMS)orIRS TEGE:EOD, Determ Quality Assurance550 Main St., Room 7008Cincinnati, OH 45202-3222 (for DETERMS)CASE FILEFADLFADL - Redacted (Exams)Closing Agrmnt (F906) if applicableNotice 437 (Exams)30-Day Letter w/F886-A (Exams)Redacted 30-Day Letter w/F886-A (Exams)Form 5060 (Exams)Form 5402(for Agreed Cases, Notate: Do not hold for 90 days)(for Determs, Notate: APS Please return case file to EO Determinations Quality Assurance in Cincinnati)ACM & CARATM (EXAMS ONLY)email Form 5060 w/e-signatureemail FADLREADING ROOM (EXAMS ONLY)Letter 437FADLFADL - RedactedProposed Adverse or 30-Day Letter w/F886-ARedacted 30-Day Letter with F886-AEnvelopes or Labels addressed to:IRS, Attention: CC:PA:LPD:DLSBen Franklin Station P.O. Box 7604Washington, DC 20044COUNSEL (for 501(c)(3) only)FADLFax to Amber MacKenzie, Chief Counsel IRS at (202) 317-4815 or email amber.l.mackenzie@irs.gov(Note: Determ cases where exemption is recognized but PF issue is contested is treated as a favorable determination. No redaction per IRC 6110 required. Thus, no Letter 437 or redactions needed.)
