Sample Supplemental 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 Tentative Allowance Section 6405(b) for 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 being submitted as a supplemental report (for the tax year 201512) pursuant to the provisions of IRM 4.36.3.7.2 dealing with tentative allowances from unexamined source years.Fifth paragraph of templateThe taxable income and tax liability reported on the returns and as finally determined are shown on the enclosed spreadsheets.Sixth paragraph of template - Taxpayer HistoryThe taxpayer was incorporated in the State of Delaware on October 23, 1969 and has 47 subsidiaries. The taxpayer is wholly owned by a foreign company. The primary business of the taxpayer during the examination years was property and casualty insurance. Effective with the 201512 tax year the taxpayer's life insurance companies were included in the consolidated return. The company's other subsidiaries include insurance agencies, investment, annuity and risk management companies, and leasing companies.Seventh paragraph of template - Continuation of Taxpayer HistoryThe taxpayer carried back an alternative minimum tax net operating loss from the 201712 year to 201512.