Each issue will have a separate lead sheet. The heading will contain the SAIN and a description of the issue. The lead sheet identifies two tabs. Tab A will contain the workpapers generated by the examiner. These may include spreadsheets, position briefs, correspondence or contact notes, recommended penalties, and similar information. Tab B contains supporting workpapers including Form 4564, tax return and schedules, and documents provided to the examiner by the taxpayer.