Notices from the IRS - Taxpayer Advocate Service (2023)

Overview

The “Notice of Deficiency” IRS Letters 3219 and 531 (also referred to as 90-Day Letters), are a taxpayer’s legal notice that the IRS is proposing a deficiency (balance due).

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Overview

Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency.

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Overview

Letters 6416, 6416-A, 6417 and 6419. Find more information in Understanding Your Letter 6416 or Letter 6416-A, Understanding Your Letter 6417 (Note: on White House letterhead), Letter 6419 – still in development/no link yet (will include all payments taxpayers received and explain that they need to reconcile the payments received versus the total CTC they are eligible for on the 2021 Individual tax return.

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Overview

You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.

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Overview

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

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Overview

Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.

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Overview

This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.

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Overview

Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy.

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Overview

The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.

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Overview

Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by filling a missing tax return, paying their balance in full (tax plus any penalties and interest due), or pursuing a payment option

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Overview

You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues.

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Overview

If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager.

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Overview

You file a Form 12153, Request for A Collection Due Process Hearing, and send it to address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination.

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Overview

•Lien Enforcement •Government Files Suit in Court•Reduce Assessment to Judgement•Foreclosure of Tax Lien•Action to Enforce Levy

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Overview

The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.

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Overview

•Lien Enforcement •Government Files Suit in Court•Reduce Assessment to Judgement•Foreclosure of Tax Lien•Action to Enforce Levy

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Overview

Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.

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Overview

You have a balance due on your tax account, which you agree that you owe the IRS, but you cannot pay the balance owing due to your current financial situation. If the IRS agrees that you cannot pay both your taxes and your reasonable living expenses, the IRS may place your tax account in currently not collectible (CNC) status.

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Overview

Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.

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Overview

You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or Equivalent Hearing, but cannot go to tax court if you disagree with the Appeals determination.

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