All congressional correspondence must conform to these standard format elements.

Some congressional letters may require the following variable elements depending on the nature of the inquiry.

Does the letter have a positive tone?
The tone of the message is the feeling created by the style or manner of expression the writer uses. The tone of your communication tells the reader your attitude toward him or her and the subject being discussed. Conveying a genuine interest in your reader in both favorable and unfavorable messages is important in creating a positive tone.
 
You can improve the tone of your letters by using positive language. Positive language places emphasis on the good instead of the bad. Positive writing is clearer and more confident. It uses pronouns to establish a personal, human tone. It sounds conversational, not bureaucratic.

 
Your choice of words also influences tone. Consider the emotional associations of the words you are using, in addition to their dictionary meaning. Avoid words that are likely to spark an emotional response. For example:
 
What were the effects of missing the audit deadline?
What was the aftermath of missing the audit deadline?
What were the consequences of missing the audit deadline?
 
Effects, aftermath, and consequences have the same basic meaning, but the feelings they convey are different. "Effects" is neutral; "aftermath" suggests negative, almost catastrophic results. "Consequences" also has a negative connotation. The word you choose will influence the tone of your message and affect your reader’s perception of the issue.

Avoid using the word "concern" in the opening paragraph. Find a way to summarize the constituent's issues that does not use the phrase, "Mr. XXX expressed concern about..." Using this phrase often creates the mind set that the IRS has done something people need to be concerned about.

Is it written conversationally?
Do not use long, unfamiliar words to impress your reader. Use simple, straightforward speech – that is, plain language - in your writing. You can achieve this straightforward tone by writing as you would speak. For example, when speaking with someone, You would say,"If you want to know how a tax law applies to your specific situation, you can request a letter ruling." Not,"A taxpayer seeking a determination regarding the application of the tax laws to his or her specific set of facts may submit a request for a letter ruling in accordance with the guidelines prescribed in Revenue Procedure 99-1."
 
You can also use personal pronouns to create a friendly, conversational tone. Address the reader as "you" and avoid using the royal "we" when describing actions only one person carried out. Also, use the reader’s name in your letter instead of referring to him or her as "the taxpayer" or "your constituent."

Does it focus on the reader?
Readers want to know what’s in it for them. The best way to get your reader’s attention is to understand the reader’s point of view and use this understanding to solve your reader’s problem or provide the needed information. Determine who your reader is by asking yourself:

Using these questions when you write a document helps you give the reader what he or she needs to know, not everything you know.

Does it favor the active voice instead of the passive voice?
In a passive voice sentence, the verb is more than one word, one of which is some form of "to be" (is, is being, am, are, was, were, will be, has or have been, had been, or will have been). Sentences written in the passive voice are longer and sound bureaucratic. Sentences written in the active voice are generally shorter and more direct. You should favor the active voice.

Of course, occasionally, you may need to use the passive voice. If you wish to avoid a blunt accusation, if identifying the doer of the action is not important, or if you do not know who did the action, use the passive voice.

Is the letter consistent with other letters we have answered on the same topic?

We often receive a number of letters on the same topic. Upon receipt of an incoming document, the Branch conducts a summary level search of i-trak for controls written by, or on behalf of, the same constituent or on the same subject. If they find a related control, they enter the number of that control on the subject line. Save yourself some time and effort by asking your i-trak coordinator to print out related controls or conduct a more detailed search of the system for previous responses on the same topic. The system limits your search to your functional area because of system security restrictions; however, it is often worth the effort. Answering questions consistently helps establish credibility and confidence in our agency.

During our review, we also check the response for consistency with agency policy. This may involve coordinating responses with testimony from recent hearings, GAO and TIGTA audit findings, and/or meetings and phone calls with Members of the Congress and their staffs.

Is the language clear?

Write so your reader can read your letter quickly and understand it the first time without having to think about the meaning of a word or expression. Avoid using specialized terms when you write to a reader who may not be familiar with them. For example:

Does the letter contain strong verbs?
Verbs make your writing vivid and memorable. Many times we smother the verb inside a noun. It becomes smothered because by making it a noun, we take all the life out of the verb. Try to avoid overusing nouns in your documents. For example:

Does the letter use specific language?

Use concrete words, not vague and abstract ones. Concrete words help us avoid misunderstanding; vague words pose more questions than they answer. When in doubt, readers will supply their own definitions and they may be far different than ours. For example:

Does the letter avoid false subjects (or "warm-ups" )?
We often start our sentences with words like, "It is, it was, there is, there was, and there were." These words displace the true subject of the sentence and add unnecessary words. For example:

Instead of:
It was the computer that caused the errors.
Use:
The computer caused the errors.

Instead of:
There are two reasons why we did not adjust your account.
Use:
We did not adjust your account because you did not sign your check and because our computer systems were down.
Instead of:
There are two topics that were discussed in the report on which we would like to comment.
Use:
We have comments on two topics discussed in the report.

Does the letter contain redundancies?

Redundant words get in the way of good communication. Using words that duplicate the message only makes your document longer, not stronger. Simplify your word usage as much as possible to make your writing clearer.

Does the letter contain wordy phrases?

Adding words does not necessarily add value to your documents. Eliminate wordy phrases and make every word count.

Does the letter use too many modifiers or use them incorrectly?

Modifiers are adjectives or adverbs used to enhance the main idea of a sentence. However, when you use them incorrectly, they can distort the meaning of a sentence. Some of the most common modifier errors include: too many modifiers in front of the noun, misplaced modifiers, dangling modifiers, and too many prepositional phrase modifiers. Here are some examples:


Too many modifiers in front of the noun:

Instead of:
A waiver relieves a plan sponsor’s temporary financial hardship.
Use:
A waiver relieves the temporary financial hardship of a plan sponsor.

Instead of:
The National Research Program individual income tax reporting compliance study has several goals.
Use:
The National Research Program compliance study of individual income tax reporting has several goals.

Instead of:
We had to apply existing general federal tax law principles.
Use:
We had to apply general principles of federal tax law.

Instead of:
We have expanded the Form 1040 third party designee checkbox.
Use:
We expanded the Form 1040 checkbox for third party designees.


Misplaced modifiers do not appear in their usual place in a sentence and are often misread by readers. For example:
Not this:
Explain how you qualify for expedited review of your application on the reverse side of this form.
This:
Explain on the reverse side of this form how you qualify for expedited review of your application.
Not this:
He spoke of a new offer agreement with the taxpayers in very positive terms.
This:
He spoke in very positive terms of a new offer agreement with the taxpayers.
Not this:
The Commissioner, in a speech before the Congress, asked for more funding for compliance efforts.
This:
In a speech before the Congress, the Commissioner asked for more funding for compliance efforts.


Dangling modifiers do not seem to refer to anything in the sentence. They are often participial phrases that begin with a present participle verb (–ing) or a past participle verb (-ed). When you start a sentence with one of these verbs, make sure you follow it with the name of a person doing the action or you will have a dangling modifier. For example:

Not this:
After discussing the offer in compromise, the decision was made to deny it.
This:
After discussing the offer in compromise, the manager decided to deny it.
Not this:
Having no documentation to support the expenses, no deductions were allowed.
This:
Having no documentation to support the expenses, the revenue officer disallowed the deductions.
Not this:
To meet the deadline, all forms must be completed by May 15.
This:
To meet the deadline, you must complete all forms by May 15.


Too many prepositional phrase modifiers:

Not this:
I apologize to Mr. Jones for the lack of acknowledgement of his inquiries.
This:
I apologize to Mr. Jones for not acknowledging his inquiries.
Not this:
You must file your amended return within a period of 12 months after the date of receipt of the refund.
This:
You must file your amended return within 12 months after receiving the refund.
Not this:
Because of the involvement of too many people in the audit process, the report was almost unreadable.
This:
Too many people were involved in the audit process, therefore, the report was almost unreadable.

Is the letter well organized? Does it answer the reader’s questions up front?

People are reading your document to get answers, so organize it accordingly. Place the answer to the reader’s question as close to the introductory paragraph as possible. You should:

Even if the answer is bad news for the reader, you should state it up front.

Are the paragraphs well organized?

Do the paragraphs contain a topic sentence? Are the rest of the sentences in the paragraph related to the topic sentence?

Are the ideas within the paragraph arranged in a logical sequence? Do the sentences flow smoothly from one to the next?

Are sentences and paragraphs brief?
Studies have shown a correlation between sentence length and reader comprehension. The shorter the sentence, the easier it is to understand. As a rule of thumb, try to keep your sentences between 17 to 20 words. If you can’t remember and repeat the sentence after you have written it, it is probably too long. Paragraphs should generally be no longer than 6 sentences.

You can make your sentences and paragraphs brief by omitting needless words. If a word or phrase doesn’t add meaning to your letter, eliminate it or trim it. For example:

Is the format of the letter reader friendly?

Are style conventions followed?

Are rules for capitalization followed?