1.11 IRS Procedures: Notices & Letters
I received a letter from the IRS indicating that due to my misprint
of my daughter's social security number, the exemption was rejected. Can I
make the correction and still receive the exemption?
You are entitled to the exemption if your child qualifies as your dependent.
To correct the return, you must provide the correct social security number
information for your daughter. You can return it with a copy of the IRS letter
in the envelope provided or contact the phone number listed in the upper right-hand
corner of the letter for assistance.
I received a notice from IRS. What should I do?
The IRS sends a letter or notice to you to request payment for taxes, notify
you of a change to your account, or request additional information. Please
review the information on your entire tax return and compare it with the information
on the notice. If the notice tells you that a correction was made to your
account and you agree with the correction, a reply is not needed unless a
payment is due. If you do not agree with the correction we made, it is important
that you respond to the letter or notice as requested. Please call or write
to us and tell us why you disagree so any necessary action can be taken. If
you are due a refund as a result of our adjustment, it will be sent to you
unless you owe other amounts the law requires us to collect (for example,
related tax accounts, child support, student loans, etc.). Notices and refund
checks are sent from different IRS locations. Any refund issued as a result
of our change or correction, should be received within 6 weeks from the date
of the notice. Refer to Tax Topic 651, Notices - What to do,
for additional information.
References:
I received an IRS notice. I've contacted the IRS at least three
times about it, but the problem still hasn't been fixed. What can I do?
You can call the National Taxpayer Advocate line. Since October 1998 there
has been a national toll-free Taxpayer Advocate Program (formerly
Problem Resolution Office), available 7:00 am until 10:00 pm Monday through
Friday. You may reach the hotline by calling (877) 777-4778.
References:
- Tax Topic 104, Taxpayer Advocate Service - help
for problem situations
I received a CP 2000 Notice from the IRS. Have these changes been
made to my tax account?
No. CP 2000 is a proposal based on comparing your return with information
reported to the IRS by employers, banks, businesses and other payers. You
may agree, disagree, or partially agree with the proposal. Refer to Tax Topic 652, Notice of Underreported Income - CP 2000, for additional
information.
References:
I just received an IRS notice indicating changes were made to my
return, but it appears an attachment to my return which explained the entry
changed by IRS, was not considered. What should I do?
If you believe the IRS made a mistake with the figures, or didn't consider
some important information, call the IRS at the number listed on the notice
to discuss the matter. If possible, please have a copy of your tax return
and the notice when you call.
I received an IRS notice resulting from correspondence I sent regarding
a change to my return. The notice includes additional penalties and interest
charges. How are the penalties and interest figured?
Interest is charged on any unpaid tax from the due date of the return until
the date of payment. The interest rate is determined every three months and
is the federal short-term rate plus 3 percent. Interest is compounded daily.
If you paid the net amount of tax that was due based on the tax shown on the
return, and later determine that more tax should have been shown on the return,
you will incur a failure to pay penalty. Additionally, when IRS bills you
for any tax, penalty, or interest, if you do not pay the bill within 21 calendar
days (10 business days if the amount equals or exceeds $100,000), a late payment
penalty from the date of the bill unless you have reasonable cause for the
failure.
If you file on time but don't pay the net amount due based on the tax shown
on the return, you will generally have to pay a late payment penalty of one-half
of one percent of the tax owed for each month, or part of a month, that the
tax remains unpaid after the due date, up to 25 percent. However, you will
not have to pay the penalty if you can show reasonable cause for the failure.
References:
The IRS sent me a letter that included an additional amount of tax
due. I read the explanation on the letter, but I do not agree with the changes,
which were made. Should I file an amended return?
If you believe the IRS made a mistake in the figures, call the phone number
listed on the notice to discuss the matter before filing an amended return.
If possible, please have a copy of your tax return, and the notice when you
call.
I received an IRS Notice titled, "We Corrected Your Return - Amount
Due IRS." It appears I did not get credit for one of my federal tax deposits.
What should I do?
If your account has not been credited with all of your deposits, call the
toll-free number on your notice to discuss the matter. Please have the notice
and a list of your deposits when you call.
I got a notice from IRS saying they changed my account and I am
due an additional refund, but I haven't received the check yet. What should
I do?
Allow at least six weeks from the date of the notice, for your refund to
be mailed to you. We could not include the check with your notice, because
checks are processed in a different location and mailed by a different system.
If it has already been longer than six weeks, please call us at the toll-free
number listed on your notice. If possible, please have a copy of the IRS notice
and a copy of your tax return when you call.
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