Sample Joint Committee ReportLetter begins with letterhead on the top of the page. Below the letterhead is the addressee information, such as the name, title and address. On the right side of the page is a continuation of the addressee information, such as the office symbols, examination area, name of JC specialist, phone number, fax number, related cases and date.Start of Letter - SalutationDear Mr. Chairman:First paragraph of templateIn accordance with the provisions of Section 6405 of the Internal Revenue Code, there are reported the following refunds or credits of income tax in favor of [identification of taxpayer] Taxpayer Inc. and Subsidiaries, (EIN: XXXXXXXXX), City, State.Second paragraph of template - Tabulation of examination results - Summary table of Refunds or CreditsSummary table includes columns for the Year, Deficiencies, Proposed Refunds Section 6405(a), Tentative Allowances Section 6405(b), Net Refunds or Credits for years 201312 through 201512.Third paragraph of template - Note for Deficiencies column of above tableOnly use the Deficiency column if appropriate. If a refund was prematurely allowed, it should be included in the 6405(a) column. If there are only proposed non-jurisdictional amounts, do not include this column in the tabulations. Instead, add as a narrative here.Fourth paragraph of template - Proposed refunds and deficiencies for non-reportable yearsIn addition, there is a proposed refund in the amount of $53,450 for 201212.Fifth paragraph of template - Primary reason for the refundThe refunds resulted primarily from the carryback of a net operating loss (NOL) and unused credits from the year 201612.