Understanding Your IRS Notice or Letter
Please note for Immediate Service
Call our office for more information (646)226-1921 or (718)558-5532
About Your Notice
If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office. Call our office for more information (646)226-1921
The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.
IRS Notice Redesign
Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.
Redesigned Notices
Notice Number | Description | Topic |
---|---|---|
CP01 | We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. | |
CP01H | You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return). | |
CP02H | You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. | Balance Due |
CP03C | You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased. | |
CP04 | Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment. | |
CP05 | We’re reviewing your tax return. | |
CP05A | We are examining your return and we need documentation. | |
CP07 | We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A. | |
CP08 | You may qualify for the Additional Child Tax Credit and be entitled to some additional money. | Additional Child Tax Credit |
CP09 | We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return. | |
CP10 | We made a change(s) to your return because we believe there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
CP10A | We made a change(s) to your return because we believe there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
CP11 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | Balance Due |
CP11A | We made changes to your return because we believe there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. | Balance Due |
CP11M | We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. | Balance Due |
CP12 | We made changes to correct a miscalculation on your return. | |
CP12A | We made changes to correct the Earned Income Credit (EIC) claimed on your tax return. | |
CP12E | We made changes to correct a miscalculation on your return. | |
CP12M | We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. | |
CP12R | We made changes to the computation of the Rebate Recovery Credit on your return. | |
CP13 | We made changes to your return because we believe there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
CP13A | We made changes to your return because we found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
CP13M | We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
CP13R | We made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
CP14 | We sent you this notice because you owe money on unpaid taxes. | |
CP14I | You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally. | |
CP16 | We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them. | |
CP18 | We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. | |
CP19 | We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits. | |
CP20 | We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. | |
CP21A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
CP21B | We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. | Refund |
CP21C | We made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. | Even Balance |
CP21E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
CP21I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
CP22A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
CP22E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
CP22I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
CP23 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes. | |
CP24 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | |
CP24E | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | |
CP25 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
CP27 | We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return. | |
CP30 | We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments. | |
CP30A | We reduced or removed the penalty for underpayment of estimated tax reported on your tax return. | |
CP31 | Your refund check was returned to us, so you need to update your address. | Refund |
CP32 | We sent you a replacement refund check. | |
CP32A | Call us to request your refund check. | |
CP39 | We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. | |
CP42 | The amount of your refund has changed because we used it to pay your spouse’s past due tax debt. | |
CP45 | We were unable to apply your overpayment to your estimated tax as you requested. | Overpayment |
CP49 | We sent you this notice to tell you we used all or part of your refund to pay a tax debt. | Overpayment |
CP51A | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | |
CP51B | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | |
CP51C | We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. | |
CP53 | We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail. | Direct Deposits |
CP53A | We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund. | |
CP59 | We sent you this notice because we have no record that you filed your prior personal tax return or returns. | |
CP60 | We removed a payment erroneously applied to your account. | |
CP62 | We applied a payment to your account. | |
CP63 | We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. | |
CP71 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP71A | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP71C | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP71D | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP75 | We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit. | |
CP75A | We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed. | |
CP75C | You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year. | |
CP75D | We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit. | |
CP80 | We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven’t received your tax return. | |
CP080 | We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven’t received your tax return. | |
CP81 | We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire. | |
CP081 | We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire. | |
CP88 | We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. | |
CP90C | We levied you for unpaid taxes. You have the right to a Collection Due Process hearing. | |
CP102 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | |
CP112 | We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund. | |
CP120 | You need to send us documentation of your tax-exempt status. | Tax Exemptions |
CP120A | Your organization’s tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan). | |
CP130 | Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. | Filing Requirements |
CP142 | We sent you this notice because you filed your information returns late. | |
CP143 | We accepted your explanation for filing your information return late. We will continue processing your returns. | |
CP152 | We have received your return. | Confirmation of Return Receipt |
CP153 | We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail. | Refund |
CP160 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP161 | You received this notice because of the money you owe from your tax return. | |
CP163 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP166 | We were unable to process your monthly payment because there were insufficient funds in your bank account. | Payment Process |
CP171 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP178 | Your tax return filing requirements may have changed: You may no longer owe excise tax. | Filing Requirements |
CP180/CP181 | We sent you this notice because your tax return is missing a schedule or form. | |
CP187 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
CP188 | We are holding your refund until we determine you owe no other taxes. | |
CP231 | Your refund or credit payment was returned to us and we need you to update your current address. | Address Update Needed |
CP237 | We sent you a replacement refund check. | |
CP237A | Call us to request your refund check. | |
CP254 | Your organization submitted a paper return for the tax period in question. Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation. | |
CP255 | We need information to complete the termination of your private foundation status. | |
CP259 | We’ve sent you this notice because our records indicate you didn’t file the required business tax return identified in the notice. | |
CP259A | We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | |
CP259B | We sent you this notice because our records indicate you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. | |
CP259C | We sent you this notice because our records indicate you are presumed to be a private foundation and you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. | |
CP259D | We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. | |
CP259E | We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard. | |
CP259F | We’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return. | |
CP259G | We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. | |
CP259H | We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | |
CP261 | CP261 is the approval notice for Form 2553, Election by a Small Business Corporation. | |
CP267A | You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee. | |
CP268 | We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation. | |
CP276A | We didn’t receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. | FTD Penalty |
CP276B | We didn’t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. | FTD Penalty |
CP282 | You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners. | |
CP283C | We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. | |
CP284 | We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year. | |
CP286 | We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. | |
CP288 | We accepted your election to be treated as a Qualified Subchapter S Trust (QSST). | |
CP290 | We’re approving your Electing Small Business Trust (ESBT) election. | |
CP291 | We’re revoking your Electing Small Business Trust (ESBT) election. | |
CP292 | We’re revoking your Qualified Subchapter S Trust (QSST) election. | |
CP295 | We charged you a penalty on your Form 5500. | |
CP295A | We charged you a penalty on your Form 5500. | |
CP297C | We levied you for unpaid taxes. You have the right to a Collection Due Process hearing. | |
CP299 | Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N. | |
CP501 | You have a balance due (money you owe the IRS) on one of your tax accounts. | |
CP503 | We have not heard from you and you still have an unpaid balance on one of your tax accounts. | |
CP504 | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe. | |
CP504B | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe. | |
CP515I | This is a reminder notice that we still have no record that you filed your prior tax return or returns. | |
CP515B | You received this reminder notice because our records indicate you didn’t file a business tax return. | |
CP516 | This is a reminder notice that we still have no record that you filed your prior tax return or returns. | |
CP518I | This is a final reminder notice that we still have no record that you filed your prior tax return(s). | |
CP518B | This is a final reminder notice that our records still indicate you haven’t filed a business tax return. | |
CP521 | This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. | |
CP523 | This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. | |
CP565 | We gave you an Individual Taxpayer Identification Number (ITIN). | |
CP565 (SP) | Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). | |
CP566 | We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents. | |
CP566 (SP) | Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos. | |
CP567 | We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information. | |
CP567 (SP) | Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información. | |
CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. | |
CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. | |
CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. | |
CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. | |
CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. | |
CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. | |
CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. | |
CP712 | Hemos realizado cambios para corregir un error de cálculo en su planilla. | |
CP713 | Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero. | |
CP714 | Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago. | |
CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. | |
CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. | |
CP749 | Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva. | |
CP759 | Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores. | |
CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
CP802 | Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Usted adeuda dinero por sus impuestos como resultado de estos cambios. | |
CP812 | Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Como resultado, a usted se le adeuda un reembolso. | |
CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. | |
CP2000 | The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all. | |
CP2005 | We accepted the information you sent us. We’re not going to change your tax return. We’ve closed our review of it. | |
CP2006 | We received your information. We’ll look at it and let you know what we’re going to do. | |
CP2030 | We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers. | |
CP2057 | You need to file an amended return. We’ve received information not reported on your tax return. | |
CP2501 | You need to contact us. We’ve received information not reported on your tax return. | |
CP2531 | Your Tax Return does not match the information we have on file. | |
CP2566 | We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. | |
CP2566R | We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. | |
CP3219A | We’ve received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court. | |
CP3219B | This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. . | |
CP3219N | We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. |
Please note for Immediate Service
Call our office for more information (646)226-1921 or (718)558-5532
Other Notices and Letters
Notice or Letter Number | Title |
---|---|
CP 57 | Notice of Insufficient Funds |
CP 90 / CP 297 | Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing |
CP 297A | Notice of Levy and Notice of Your Right to a Hearing |
CP 91 / CP 298 | Final Notice Before Levy on Social Security Benefits |
CP 161 | Request for Payment or Notice of Unpaid Balance, Balance Due |
Letter 0484C | Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer |
Letter 0549C | Balance Due on Account is Paid |
Letter 668D(LP 68) | We released the taxpayer’s levy. |
Letter 0681C | Proposal to Pay Accepted |
Letter 0757C | Installment Privilege Terminated |
Letter 1058 (LT 11) | Final Notice prior to levy; your right to a hearing |
Letter 1615 (LT 18) | Mail us your overdue tax returns. |
Letter 1731 (LP 64) | Please help us locate a taxpayer. |
Letter 1737 (LT 27) | Please complete and site Form 433F, Collection Information Statement. |
Letter 1961C | Installment Agreement for Direct Debit 433-G |
Letter 1962C | Installment Agreement Reply to Taxpayer |
Letter 2050 (LT 16) | Please call us about your overdue taxes or tax return. |
Letter 2257C | Balance Due Total to Taxpayer |
Letter 2271C | Installment Agreement for Direct Debit Revisions |
Letter 2272C | Installment Agreement Cannot be Considered |
Letter 2273C | Installment Agreement Accepted: Terms Explained |
Letter 2318C | Installment Agreement: Payroll Deduction (F2159) Incomplete |
Letter 2357C | Abatement of Penalties and Interest |
Letter 2603C | Installment Agreement Accepted – Notice of Federal Tax Lien Will be Filed |
Letter 2604C | Pre-assessed Installment Agreement |
Letter 2761C | Request for Combat Zone Service Dates |
Letter 2789C | Taxpayer Response to Reminder of Balance Due |
Letter 2800C | Incorrect Form W-4, Employee’s Withholding Allowance Certificate. |
Letter 2801C | Exempt Status May not be Allowed |
Letter 2840C | CC IAPND Installment Agreement Confirmation |
Letter 3030C | Balance Due Explained:Tax/Interest Not Paid |
Letter 3127C | Revision to Installment Agreement |
Letter 3217C | Installment Agreement Accepted: Terms Explained |
Letter 3228 (LT 39) | Reminder notice. |
Letter 4903 (LT 26) | We have no record of receiving your tax returns. |
Letter LP 47 | Address Information Request |
Letter LP 59 | Please contact us about the taxpayer levy. |
Eight Things to Know If You Receive an IRS Notice or Letter
Read about eight things every taxpayer should know about IRS notices.
How To Identify Your Notice
The notice number prints on the top right-hand side of each page of all our notices and on the lower right-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.
What If My Notice Isn’t Listed
You’ll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There’s also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.
- Individual Filer Notices
Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice. - Business Filer Notices
Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.
Eight Tips for Taxpayers Who Receive an IRS Notice
IRS Summertime Tax Tip 2011-22, August 24, 2011
Every year the Internal Revenue Service sends millions of letters and notices to taxpayers, but that doesn’t mean you need to worry. Here are eight things every taxpayer should know about IRS notices – just in case one shows up in your mailbox.
- Don’t panic. Many of these letters can be dealt with simply and painlessly.
- There are number of reasons the IRS sends notices to taxpayers. The notice may request payment of taxes, notify you of a change to your account or request additional information. The notice you receive normally covers a very specific issue about your account or tax return.
- Each letter and notice offers specific instructions on what you need to do to satisfy the inquiry.
- If you receive a correction notice, you should review the correspondence and compare it with the information on your return.
- If you agree with the correction to your account, usually no reply is necessary unless a payment is due.
- If you do not agree with the correction the IRS made, it is important that you respond as requested. Write to explain why you disagree. Include any documents and information you wish the IRS to consider, along with the bottom tear-off portion of the notice. Mail the information to the IRS address shown in the lower left part of the notice. Allow at least 30 days for a response.
- Most correspondence can be handled without calling or visiting an IRS office. However, if you have questions, call the telephone number in the upper right corner of the notice. Have a copy of your tax return and the correspondence available when you call.
- It’s important that you keep copies of any correspondence with your records.