Continuation of Sample Joint Committee ReportFirst paragraph of template - [Statement of survey action if all or some of the years were surveyed]In a Form 1900, Income Tax Survey, report dated January 3, 2019, the examiner recommends acceptance of the reported NOL for 201612 and unused credits, as well as its carryback into 201412 and 201512, resulting in the indicated tentative allowances. The examiner’s analysis of the returns did not disclose any large, unusual or questionable items that would warrant examination. The examiner contacted the taxpayer to learn the economic reason for the reported NOL.Second paragraph of template - [Statement of examination report]Enclosed is the examination report, May 21, 2019, for the years 201212 through 201612.Third paragraph of template - [If applicable, (1) explanation of a jurisdictional amount that was not previously reported; (2) change of accounting method comments.]On April 30, 2014, the taxpayer filed a timely application for tentative refund on Form 1139 requesting the income tax refund of $5,450,000 for 201312 based on an NOL from 201512. This year was previously examined. In accordance with IRM 4.36.5.5, this jurisdictional amount was not previously reported to your Committee and is being reported at this time.Fourth paragraph of template - [Statement whether it is a Large Corporate Compliance case]This is (not) a Large Corporate Compliance case.Fifth paragraph of template - [Statement whether there is a Power of Attorney and if it is enclosed]There is no power of attorney on file for the years covered by this report or There is a power of attorney on file for the years covered by this report, and a copy is enclosed.Sixth paragraph of template - [Statute of Limitations dates (regular and special) for each year]Summary table includes columns for the Year, Original Statute as Extended and Special Statute for years 201312 through 201612. If applicable, include all source years.Seventh paragraph of templateThe above overassessments are approved. If you have any questions, please contact the JC Specialist at [JCS email address] and myself at [JCR team manager email address].End of Letter - ClosingSincerely, Team manager signature, Team ManagerEnclosures:Joint Committee Spreadsheet for Regular Tax, AMT & Credits, Prior RAR dated 11/14/2016 and Forms 886-A, Current RAR dated 05/21/2019 and Forms 886-A, Power of Attorney, [Other: Exhibits, Form 3115]