Sample Foreign Sales Corporation (FSC) 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 Proposed Refunds Section 6405(a), for the years 201512 and 201612.Third paragraph of templateThis report is submitted under the procedures contained in IRM 4.36.5.2.6. The refunds resulted from the adjustment of allocated and apportioned operating expenses. Corresponding adjustments have been made to the returns of the domestic parent, Taxpayer, Inc. and Subsidiaries.Fourth paragraph of templateThe above overassessments are approved.End of Letter - ClosingSincerely, Team manager signature, Team Manager