Eight Things to Know If You
Receive an IRS Notice or Letter
IRS Summertime Tax Tip 2009-22
Every year, the IRS sends millions
of letters and notices to taxpayers. Many taxpayers will receive
this correspondence during the late summer and fall. 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 are asked 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 upper left-hand corner 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-hand corner
of the notice. Have a copy of your tax return and the
correspondence available when you call to help us respond to your
inquiry.
- It’s important that you keep
copies of any correspondence with your records.
For more information about IRS
notices and bills, see Publication 594, The IRS Collection Process.
Information about penalties and interest charges is available in
Publication 17, Your Federal Income Tax for Individuals. Both
publications are available at IRS.gov or by calling 800-TAX-FORM
(800-829-3676).
How To Identify Your Notice
The notice
number prints on the top of the first page of all our notices and
on the lower left-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.
