Sample Short Form 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 Taxpayer Inc. and Subsidiaries, (EIN: XXXXXXXXX), City, State:Second paragraph of template - Summary table of Refunds or CreditsSummary table includes columns for the Year and Tentative Allowances Section 6405(b), for the year 201412.Third paragraph of templateThe case has been fully surveyed. The refund resulted primarily from a net operating loss carryback from tax year 201612. XXX, a holding company incorporated in 1995 and headquartered in Anytown, CA, is a privately held media company. The principal business is newspaper publishing. The primary reason for the loss in 201612 was a decline in revenue.Fourth paragraph of templateThe above overassessment is approved. There is a POA on file if needed.End of Letter - ClosingSincerely, Team manager signature, Team Manager