cover letter

No cover letter is needed.

Just a fully-completed & signed Form N-400 with the necessary enclosures (including a copy of both sides of the green card, 2 passport-size photos, and a check for $675), and sent by USPS Express Mail or USPS Priority Mail with delivery confirmation.
 
Ravi is quite correct, no cover letter is needed. They process N400 submissions all day, every day. They know exactly what to do. Any cover letter will simply be discarded.

As to your question about tax forms, I recommend IRS transcripts because it reduces the amount of paper you need to send them. Plus, transcripts serve as proof that you filed. Copies of returns just mean that you completed the forms, it doesn't prove that you actually mailed them to IRS. In the end, it's up to you, but I used transcripts and I'm now a US citizen.
 
Ravi is quite correct, no cover letter is needed. They process N400 submissions all day, every day. They know exactly what to do. Any cover letter will simply be discarded.

As to your question about tax forms, I recommend IRS transcripts because it reduces the amount of paper you need to send them. Plus, transcripts serve as proof that you filed. Copies of returns just mean that you completed the forms, it doesn't prove that you actually mailed them to IRS. In the end, it's up to you, but I used transcripts and I'm now a US citizen.

thanks Bill and Ravi.

Bill, did you send tax transcript along with your N400? just curious
 
I also did not send a cover letter, you will be alright. Just send all the documents (check is most important :) and clip them together.
 
You neither require Tax Transcripts nor the cover letter with the N-400. I won't send unnecessary docs. Just collect them for the interview.
 
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