Sample Closing Agreement Cover MemoSample language is as follows:LetterheadUse appropriate letterhead stationaryStart of Template - Memo HeadingDate:Month Day, Yearno datano dataTo:Senior Refund Counsel, Joint Committee on TaxationFrom:JCS Name, Joint Committee SpecialistCC:JCR Team Manager Name, Joint Committee Review Team Managerno datano dataRE:Request for Advance Review of Closing Agreementno datano datano dataTaxpayer’s Nameno dataEIN: XX-XXXXXXXno dataTax Year: MM/DD/YYYYFirst Paragraph of templateIn accordance with Internal Revenue Manual 4.36.3.6.4.1 and 4.36.4.7, the Joint Committee Review Program requests review of the attached closing agreement in advance of an Internal Revenue Code Section 6405 report. Second Paragraph of template[Insert concise statement as to the issue and the source of the resolution. For example, “This was a Historic Rehabilitation Tax Credit (“HRTC”) recapture issue that was resolved by including recapture income from disposed partnerships which previously provided the taxpayer with the HRTC. This HRTC issue was resolved in the FastTrack process.”]Third Paragraph of templateAttachments:Form 906 - Closing AgreementEnd of Template