Sample Modified Expedite 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 4.36.3.7.3. The taxpayer has requested that this refund be made since the examination for the 201412, 201512, 201612 and 201712 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.Fifth paragraph of templateThe taxable income and tax liability reported on the returns are shown on the enclosed spreadsheets.