Sample Minimum Refund 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 is reported the following refund or credit 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 Proposed Refund Section 6405(a), for the year 201512.Third paragraph of templateThe refund resulted primarily from the carryback of a net operating loss (NOL) from 201712.Fourth paragraph of templateThis 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 refund reported reflects 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.Fifth paragraph of template - Minimum Refund ComputationTable includes rows for Agreed Overassessment, Unagreed Deficiency and Minimum Refund Amount for year 201512.Sixth paragraph of templateThe taxable income and tax liability reported on the returns are shown on the enclosed spreadsheets.