Continuation of Sample Joint Committee ReportFirst paragraph of template - Reference to enclosed spreadsheetsThe taxable income and tax liability reported on the returns and as finally determined are shown on the enclosed spreadsheets. Also note the following here if applicable:tentative refunds from unexamined source years,related taxpayers for which reports are being submitted concurrently,prematurely allowed refunds or credits,claims from unexamined source years (modified expedite refund report)statement that the case is being submitted under the unagreed case procedures per IRM 4.36.3.7.1, Cases with Unagreed Issues — Minimum Refund, and that a supplemental report will be submitted. See sample language for each situation below]Second paragraph of template - Tentative refunds from unexamined source yearsFurther, under IRM 4.36.3.7.2, this is to advise you that there is the following tentative allowance carryback arising from the unexamined source year 201712, whose examination will not be completed for a substantial period of time (estimated to be in excess of six months). Upon completion of such examination, the refund will be the subject of a supplemental reporting, provided the refund amount satisfies the reporting requirements of IRC Section 6405.Third paragraph of template - Summary table of tentative allowance carrybacks Summary table includes columns for Carryback Year, Tentative Allowance and Source Year.Fourth paragraph of template - Related taxpayersIn addition, refunds resulted from the carryback of a net operating loss and a capital loss from (name of related taxpayer) 201612 tax return.Fifth paragraph of template - Prematurely allowed refundsThe proposed refund of $5,000,500 for 201412, included above, was not previously reported as requiredSixth paragraph of template - Previously unreported refundsThe tentative refund of $5,450,000 for 201312, included above was previously examined but not reported as required.Seventh paragraph of template - Claims from unexamined source years (modified expedite refund report)This report is submitted under the procedures contained in IRM 4.36.3.7.3. The taxpayer has requested that this refund be made since the examination for the 201412, 201512 and 201612 tax years will not be completed within six months. It has been determined that no disadvantage will occur to the Government in paying the refund. Security will be posted for the amount of the proposed refund and a copy of the Collateral Security Agreement is enclosed for your consideration. A supplemental report will be submitted after the completion of the examination if required.Eighth paragraph of template - Unagreed issues/minimum refundThis report is submitted under the procedures contained in IRM 4.36.3.7.1. The unagreed issues will require a substantial period of time to resolve and the delay would deprive the taxpayer of a timely refund. The refunds reported reflect the minimum amount to which the taxpayer is entitled, regardless of the outcome of the unagreed issues. A supplemental report will be submitted after the completion of the examination and/or resolution of the unagreed issues.