A notice listing potential or alternative errors is not specific enough
What the document says“A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.”
Clause (ii) of the new subparagraph (B). It sets a limit on the description required by clause (i)(II): a notice offering several errors that may apply does not meet that requirement. The second half runs the other way, providing that where several specific errors do apply, all of them should be listed.
What the document actually says“A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.”
The letter must not give a list of mistakes you might have made. But if you made more than one, all of them should be listed.
The rule is about which mistakes the letter names. It must name the ones that apply.
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