IRS Notices

1. Delinquent tax returns and late tax payments
2. Formal notice of taxes you owe (Statutory Notice of Deficiency)
3. IRS Lien (Notice of Federal Tax Lien)
4. Seizure and Sale of your assets (Notice of Intent to Levy)

   JG Tax Group is ready to bring its extensive IRS and CPA tax resolution experience and background to aggressively defend you before the IRS and resolve your tax dispute.

1. Prepare all current and past due tax returns and contest the IRS' late filing and late payment penalties (Abatement of Penalties)
2. Contest the IRS' tax assessment (Reduce or eliminate taxes due)
3. Have the lien lifted or moved
4. Stop the wage or other levy
5. Permanently reduce your tax debt using IRS' Offer In Compromise Program

 

 Understanding Your Notice or Letter:

Notice 393 Information on an IRS Determination to Withhold Records Exempt From the Freedom of Information Act-5 U.S.C. 552, Provided in response to Freedom of Information Act(FOIA) requests, where certain data items requested could not be provided.

CP-02 Issued to inform the taxpayer when all or a portion of the ES penalty has been waived (9212-9311)

CP-04 Issued to inform the taxpayer that the portion of the ES penalty attributable to wages was waived (8712-8811)

CP-05 Issued to remind taxpayer of requirement for SSN for dependents claimed as exemptions.

CP-07 Issued annually from each service center to all taxpayers who received CPs 23, 24, or 25 (ES discrepancy) for the processing year.  Will contain ES payments through November.

CP-08 Issued to inform taxpayer that refund is being released by name or TIN is still in error.

CP-09 Issued to inform taxpayer of potential EIC.

CP-10 Issued as a first notice to inform taxpayer that there was an error in computation of his/her individual income tax return and there is an overpayment of $1.00 or more.  Also informs the taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayer requested amount and the credited amount differ by $1.00 or more. 

CP-12 Math Error - Overpayment of $1 or more    

CP-13 Individual income tax return and:

CP-11: Balance Due (Over $5.00)

CP-12: Overpayment of $1.00 or more

CP-13: Even Balance 5.1.001

CP-14 Get response Balance Due, No Math Error 5.1.002

CP-15 Get response Notice of Penalty Charge Issued to inform the taxpayer that Civil Penalty has been assessed.

CP-15A Issued for MFT 55 to inform taxpayer of tax periods (up to 25) upon which 100-percent penalty is based.

CP-16 Issued as a first notice to inform the taxpayer that:
1) There was an error in computation on his/her individual Income Tax Return, and
2) There is an overpayment of $1 or more, and,
3) Part of that overpayment was used to offset another individual Tax Liability.

CP-17 Issued to inform a taxpayer of a refund caused by the release of an excess estimated tax credit freeze.

CP-18 Issued to advise the taxpayer that a portion of his/her refund is being withheld due to an unallowable item on the return.

CP-19 Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and that there is a balance due.

CP-20 Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and there is an overpayment of $1.00 or more. (Follow up to CP-18) 5.1.003

CP-21 Get response- These are all Examination and DP Tax Adjustment notices resulting in a balance due of less than $5.00, an overpayment, even settlement condition, and those resulting in a balance due of $5.00 or more when the account was in TDA status prior to the adjustment. 5.1.004

CP-22 Get response- These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle. 5.1.005

CP-22E Get response- These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle.

CP-23/24/25 Issued to inform a taxpayer that the estimated tax credits claimed on his/her return do not agree with the credits posted to the IMF and there is a difference.

CP-23: Balance due of $1 or more

CP-24: Overpayment of $1 or more

CP-25: Balance due or overpayment of less than $5

CP-29 Issued to a taxpayer to request information pertaining to the original return filed when an amended return is received and there is no record of the original on master file.

CP-30 Issued to inform the taxpayer that we have recomputed ES Tax Penalty and part or all of prepaid ES penalty is refunding.

CP-30A Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.

CP-31 Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.

CP-33 Error Delay Notice-Issued to inform the taxpayer that there has been a delay in his/her refund.  No math error.

CP-34 Issued to acknowledge the receipt of an amended return.

CP-36 Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (form 1040X) posts to a module with a return with transaction code 150, 976, 977 already posted.

CP-37 This notice is generated whenever a Form 2363 is input to the IMF to change a social security number or name control (or by a generated resequencing as a result of SSN invalidation) but the account fails to properly resequence because the resequence transaction matches another account on SSN but fails to match on any name control.  The account attempting to resequence is restored to its original location on IMF.

CP-38 Service Center Notice issued for the DATC/ASTA project

CP-39 Issued to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.

CP-41 Issued to notify the Service Center that an unresolve manual refund freeze has been present on the master file for more than 7 cycles.

CP-42 Issued to inform the taxpayer that an overpayment from his/her account has been used to offset a balance due in a secondary SSN account.

CP-43 This notice is issued to notify the Service Center of the account controlling name line in order that a name change to the tax year prior to the latest ear on file may be input correctly and cause the account to properly resequence.

CP-44 To notify the S.C. that an IMF overpayment is available for application to a non-IMF outstanding liability.  It is also used (rarely) to notify the Service Center of an available overpayment for use in a pending Offer-in-Compromise case.  Issued when there is a refundable credit of $10 or more in a tax module and a 130 transaction (account frozen from refunding pending application of overpayment) is present in the entity module.

CP-45 Issued to inform a taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayers requested amount and the credited amount differ by $1.00 or more.

CP-45S Issued to inform a taxpayer that an additional amount has been credited to their next year's estimated tax.

CP-46 Issued to notify the Service Center that a refund is due on an "L" or "W" coded income tax return, and there is no second name for that return on the master file.

CP-47 Used to notify taxpayer that overpayment has been applied to past due obligation under Public Law 97-35

CP-48 Annual notice of obligation issued to the taxpayer advising that an offset will occur.

CP-49 Overpaid Tax 

CP-50 Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed FOrm 1040EZ

CP-50A IRS computation of balance due on non-computed 1040EZ-1

CP-50B IRS computation of an overpayment on non-computed 1040EZ-1

CP-50C IRS computation of even balance on non-computed 1040EZ-1

CP-51 Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed Form 1040EZ

CP-52 Issued to inform a taxpayer that the self-employment earnings claimed on his/her return have been reduced by $100 or more, or whenever earnings are reduced below $400 regardless of the amount of the reduction.

CP-53 Issued to notify taxpayer that an electronic fund transfer is not honored.

CP-54 Issued when a return or declaration in either full or abbreviated entity format posts to the invalid segment of the IMF.

CP-55 Issued to inform the Service Center that a transaction for a FOrm 5344 adjustment posts (CD47) with a DLN in a 790-799 or 900-999 blocking series to cause association of the original return with an adjustment made utilizing a taxpayers retained copy of a return.  Also generated on Forms 1040X in blocking series 900-999 (TC294/295), 980-989 (TC290) and MFT55 block 530-539 (TC290)

CP-56 Issued to remind the taxpayer that their invalid number is still present.

CP-57 Issued to notify the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds.

CP-58 Issued to request information concerning spouse's SSN.  This notice is generated whenever the spouse's SSN is missing and the FS Code is 2, 6, or 7.

CP-59 Get response  Request for Tax Return   Request for tax return

CP-60 Issued to advise taxpayer of a credit reversal adjustment to the account. (IMF)

CP-62 Issued when posting the credit portion of doc code 34 containing a Correspondence Received Date.

CP-64 Notice of Tentative Carryback Allowance.

CP-71 Issued to remind the taxpayer of a balance of tax due.  Notice is generated for (1) modules in status 23 with a module balance of $25.00 or more and (2) modules in status 22 with an unreversed TC530 with closing code 09 and module balance of $25.00 or more. 5.1.006

CP-71A Get response Issued annually to remind the taxpayer of a balance of tax due on a module that has been in Currently Not Collectible status for at least 65 cycles with closing code 12 or 24-32.  The tolerance is $50.00. 5.1.007

CP-71C Get response     Issued annually for all TDA's in the queue that have been in status 24 for at least one year.  Will reflect SCCB return addresses and ACS telephone numbers. 5.1.008

CP-71D Get response Past Due Tax Reminder   Past Due Tax Reminder

CP-71S Issued top recipients of CP71 who have not full-paid their accounts.  TP will use this notice to request an installment.

CP-83 Issued to solicit the taxpayer's agreement to the proposed reassessment of the abated tax due to a math error.

CP-86 Issued when revenue receipt is input to a module restricted form generating interest or FTP.

CP-87 Sets an AIMS Indicator to issue AIMS opening records when TC 150 posts.  Issued when TC 424 with SPC 010 or 020-041 posts and no TC 150 is posted.

CP-88 Provides a means for resolving accounts on the invalid segment of the Individual Master File. 5.1.009

CP-90 Get response 5.1.010

CP-91 Get response Notice of Levy on SSA Benefits   Note:  Levy on SSA benefits is ILLEGAL, as per 42 U.S.C. §407

CP-92 Notice of Levy on your State Tax Refund and Notice of Your Right To A Hearing 

CP-93 Notice is generated when a module contains a duplicate filing condition and an unreversed TC420 or TC576.

CP-95 Used to inform SC that follow up action should be taken when module balance on posted TC530 is increased by $1,000 or more debit.

CP-96 Used to journalize the amount of a transfer out and to prepare the transfer document.  Generated whenever a TC400 posts to a tax module.

CP-97 Service Center notice issued when TC841 posts to a module when TC971 AC 11.

CP-98 Generated to notify the Service Center that the return (TC150) has posted to a module in which such notification was previously requested.

 

BUSINESS NOTICES (from Business Master File, or BMF)
(NOTE:  If you are a natural/biological person and you get one of these notices, the IRS computer records are in error and you need to fix this immediately!  See section 5.6.9 of The Great IRS Hoax for further details.)

CP-101   Math error on Form 940 or 940 EZ resulting in a net balance due.

CP-102   Math error on Form 941, 942, or 943 resulting in a net balance due.

CP-103   Math error on Form CT-1 resulting in a net balance due.

CP-104   Math error on Form 720 resulting in a net balance due.

CP-105   Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.

CP-106   Math error on Form 990PF, 5227 or 4720 resulting in a net balance due.

CP-107   Math error on Form 1042 resulting in a net balance due.

CP-108   An FTD coupon received was incomplete.

CP-109  Explaining that the return was delayed in processing because of the Employer Identification Number or name shown on the return.

CP-111   Math error on Form 940 or 940EZ resulting in a net overpayment.

CP-112   Math error on form 941, 942 or 943 resulting in a net overpayment.

CP-113    Math error on Form CT-1 resulting in a net overpayment.

CP-114    Math error on Form 720 resulting in a net overpayment.

CP-115    Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.

CP-116     Math error on Form 990-PF, 5227, or 4720 resulting in a net overpayment.

CP-117     Math error on Form 1042 resulting in a net overpayment.

CP-121A   Math error on Form 940 or 940EZ with the net resulting in a balance due of under $5.00.

CP-122A   Math error on Form 941, 942 or 943 with the net result a balance due of under $5.00.

CP-123     Math error on Form CT-1 with the net result a zero or less than a $1.00 balance.

CP-123A   Math error on Form CT-1 with the net result a balance due of under $5.00.

CP-124     Math error on Form 720 with the net result a zero less than a $1.00 balance.

CP-124A   Math error on Form 720 with the net result a balance due under $5.00.

CP-125    Math error on Form 11-C, 706, 709, 2290, or 730 with the net result a zero or less than a    $1.00 balance.

CP-125A  Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a balance due under $5.00

CP-126   Math error on Form 990-PF, 5227 or 4720 with the net result a zero or less than a $1.00 balance.

CP-126A  Math error on Form 990-PF, 5227 or 4720 with the net result a balance due under $5.00.

CP-127   Math error on Form 1042 with the net result a zero or less than a $1.00 balance.

CP-127A  Math error on Form 1042 with the net result a balance due under $5.00.

CP-128   Notification of the remaining balance due on a tax period after an offset-in.

CP-131  Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a zero or less than a $1.00 balance.

CP-131A  Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a balance due under $5.00.

CP-132   Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a balance due.

CP-133   Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a net overpayment.

CP-134   Notification that an amendment or duplicate return for Form 1120 was received.

CP-135   Notification to AC International--Collection that a new foreign address has posted to the entity with a tax period in delinquent status.

CP-138  Notification that the overpayment on the return was offset against another tax period with a balance due.

CP-139 Notification that Form 941, 942 or 940 may no longer be required because, four consecutive 941 or 942 tax periods were received with "no liability".

CP-140  Issued to organizations that are not required to file (Form 990 FRC or 2) because their gross receipts are $25,000 or less and a return (TC 150) or TC 59X has not posted for three years. However, taxpayers may no have gross receipts in excess of $25,000 or more and have not filed Form 990 for the last three years.

CP-144  Issued to an organization that has a filing requirement of 990-1 and has not filed a return for three consecutive years.  The organization does not meet the criteria for a Taxpayer Delinquency Investigation.

CP-145 Notification of the credit elect amount applied to next year's tax return.

CP-146 Math error on Form 2290 that resulted in the installment payment with the return being less than the correct percentage due.  Without the math error the installment payment would have been correct.

CP-147 Notification that an additional overpayment amount was applied to next years tax return.  The original return overpayment was not enough to cover the credit elect amount.

CP-155 Notification to service center files that the return/case is to be re-filed under the new control DLN.

CP-156 Notification that the Form 2290 next installment is due when the return did not have a math error.

CP-157 Notification that the Form 2290 next installment is due on the return that had a math error.

CP-159 Notification that the Form 2290 installment agreement has defaulted and the total unpaid balance is due.

CP-160 Annual notification to remind the taxpayer of a balance due on prior tax periods.  (1)  Modules in status 23 with a module balance of $50.00 or more and (2) module in status 22 with an unreversed TC-530 with closing code 09 and module balance of $50.00 or more.

CP-161 Underpaid tax Notice   http://www.irs.gov/taxpros/page/0,,id=16022,00.html

CP-162 Notification that an additional penalty has been assessed for missing information or late filing on Form 1065.

CP-163 Annual notification to remind the taxpayer of a balance due of Tax, Penalty and Interest on a module that has been in currently not collectible status for at least 65 cycles with closing code 12 or 24-32.  The tolerance is $50.00

CP-164 Notification to Appellate of a posting Tentative Carryback adjustment.

CP-165 Notification that a check for Federal Tax Deposits/Estimated Taxes has been dishonored.  This requests the repayment of the check plus the bad check penalty.

CP-166 Notification that there are insufficient funds available for payment.

CP-167/167A Issued to notify the taxpayer of a proposed increase in tax to Form 940 based on State certification of credit information which differs from the taxpayer's return.

CP-168/168A Issued to notify the taxpayer of a proposed decrease in tax to Form 940 based on State certification of credit information which differs form the taxpayer's return.

CP-169 Notification that the return is missing and requesting that a copy be furnished.

CP-170 Notification to the Service Center that a duplicate return tried to post from a TC 370 (doc. code 51)

CP-171 Generated semi-annually as a reminder to the taxpayer of a balance due for tax modules in status 22 for 52 weeks or longer.

CP-172 Notification to follow-up on an entity that was established as exempt from Social Security Taxes.

CP-173 Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF.

CP-174 Request for missing explanation for "exempt Remuneration" on Form 940 or 940EZ Schedule B.

CP-175 Request to substantiate the credits shown on Form 941, 942 or 943.

CP-177 Request to substantiate the credits shown on form CT-1

CP-179 Notification that a Final Form 941, 941E or 943 has been received.

CP-180 Request to furnish Form 1120PH, schedule 4255, 4626, 4797, 8611 or 8656 that was missing from the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.

CP-181 Request to furnish Form 1118, 1116, 5735, 5884, 6478, 6765, 8007, 3800, 8586, 8609, or 8801 that was missing from the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.

CP-182 Request to furnish Form 3468 that was missing, form the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.

CP-183 Request to furnish missing abstract numbers on the Form 720 filed.

CP-184 Request to substantiate the credits shown on the Form 720 filed.

CP-185 Notification to the service center that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted.

CP-186 Notification to the service center of a potential manual interest or penalty adjustment.

CP-187 Notification to Examination that a return or transaction 59X has not posted after a specific period after an AIMS request is posted.

CP-188 Notification to Collection that a credit is available on a taxpayer's account for applying to a non-master file balance due.  Part 2 of the notice can be used for mailing to the taxpayer.

CP-189 Request for information to determine if the Form 940 filed, incorrectly included domestic wages for household employees.  A Form 942 was not filed for any quarter of the year.

CP-190 Notification that an amended return was received but an original return was not received.

CP-191 Notification to SC Accounting to update the installment billing clerks file.

CP-192 Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social Security Wages.  Or an account with an Employment Code W, F, or T filed a Form 940.

CP-193/193A Notification to SC Adjustments that a duplicate or amended re6urn posted to a tax module with an original return posted.

CP-194 Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored FTD transaction under the return posted.  A letter to the taxpayer may be issued.

CP-195 Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks.

CP-196 Periodic notification to SC Collection that a taxpayer is not purchasing FTDs.

CP-197 Periodic notification of the requirement to purchase FTDs.  Will contain D.O. address and phone number.

CP-198 Generated to notify the service center that the return (TC 150) has posted to a module where a TC 930 was previously posted, and/or an unreversed TC590 (CC7)/591/597 has posted.

CP-199 Notification to SC Entity Control that a taxpayer is no longer under the Magnetic tape reporting system.

CP-200 Notification to SC Entity Control that a consolidation of two EINs filed because one account was inactive.

CP-201 Notification to SC Entity Control that a consolidation of two EINs failed because the name controls did not match.

CP-202 Notificationto SC Entity Control that a consolidation of two EIN's failed because the filing requirements were not compatible.

CP-203 Notification of mis-use of Form 8109B.

CP-204 Notification that a return is required to be filed for the FTD payment that was received.

CP-205 Notification that the TIN used on Form 8109 was in error.

CP-206 Notification to Collection that two EINs were consolidated and there were tax periods in TDA status.

CP-207 Notification of impending FTD penalty assessment to be made without schedule of liabilities.

CP-208 Notification of SC Adjustment of a -P freeze for review.

CP-210/220 Notification of Adjustment to tax return.

CP-215 Notification of Civil Penalty assessment.

CP-225 Notification of a missing payment found and applied.

CP-230/240 Notification that an adjustment has been made under CAWR Reconciliation Program.

CP-231 Notification to SC Accounting that an undelivered refund check has posted for this account.

CP-233 Notification to SC Examination that taxpayer has protested an assessment math error amount.  The account has been adjusted and referred to Examination.

CP-234 Notification to SC Adjustments of a potential ES Penalty on an account.

CP-241 SC Transcript Notice will generate to D.O. Exam Division, 637 Coordinator.

CP-243 Notification to the Service Center that Special Tax Stamps(s) should be manually issued.

CP-244 Issued as a Special Tax Stamp and receipt to taxpayers for full payment of special taxes on Forms 11, Special Tax Returns.

CP-245 Receipt of payment for Special Taxes (Special Tax Stamp)

CP-251 Employment Tax Problem--We Need Information--It May Change Your tax.  First notice issued to taxpayer under the Combined Annual Wage Reporting (CAWR) program to advise of a wage discrepancy (potential overpayment or underpayment).  Generated as the result of Status Code 26 posting to the module.

CP-252 Final Notice *Employment Tax Problem* Answer Required.  Final notice issued to taxpayer.  Automatically generated 45 days after the notice date of the CP251 if there is no response to the CP251.

CP-253 Request For Forms W-2 Not Filed with Social Security Administration.  Issued to taxpayer proposing an Intentional Disregard Penalty for non-compliance.

CP-254 Reserved for CAWR.

CP-255 Issued to taxpayer to advise of no reply to prior CAWR notice.

CP-260 Notification that a credit was reversed creating a balance due.

CP-261 Issued to notify the taxpayer of acceptance of taxpayer petition to become an S-Corporation.

CP-262 Issued to notify the taxpayer of revocation of taxpayer status as an S-Corporation.

CP-263 Issued to acknowledge receipt of F2553.

CP-264 Issued to notify taxpayer of denial of taxpayer petition to become an S-Corporation.

CP-265 Issued to notify taxpayer of termination of taxpayer status as an S-Corporation.

CP-266 Issued to notify taxpayer of forwarding their Form 2553 to National Office.

CP-267 Issued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request for resolution of the condition.

CP-268 Issued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for resolution of the condition.

CP-270 Notification of SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7, or 9 posted and module is in debt balance and a subsequent TC 29X or 30X without a hold code 2, 4, 7 or 9 has not posted.

CP-280 Requesting the cross reference Social Security Number for the F9orm 720 filed with Abstract Number 52

CP-284 Issued to inform the Service Center that follow-up action should be performed before the ASED or CSED expires.

CP-293 Notification to SC Examination that a duplicate return posted to a tax period under AIMS control.

CP-295 Notification to SC Collection that a significant increase in assessed module balance has occurred in module with a TC 530 posted.

CP-296 Notification to SC Accounting that an account has been transferred out.
5.1.011 CP-501 Get response Reminder Notice, Balance Due   5.1.013 CP-503 Get response
(NOTE: Please fax us your letter so we can post it as an example!)
 Reminder Notice, Balance Due Generic 5.1.014

CP-503 Get response Reminder Notice, Balance Due, Civil Penalty For civil penalties 5.1.015

CP-503 Get response Reminder Notice, Balance Due, 1040A Return For 1040A return 5.1.017

CP-504 Get response Urgent Notice, Balance Due, Civil Penalty For civil penalties 5.1.018

CP-504 Get response Urgent Notice, Balance Due, 1040A Return For 1040A return 5.1.020

CP-515 Get response First Notice, Return Delinquency Generic.  Intended universally for everyone 5.1.021

CP-515 Get response First Notice, Return Delinquency   Use only for those who have been through our Administrative process 5.1.022

CP-518 Get response Final Notice of Overdue Tax Return 5.1.023

CP-518 Get response Final Notice of Overdue Tax Return For retired federal employees Use only for retired federal employees.

CP-523 Notice of Default on Installment Agreement 5.1.024

CP-540 Get response Request for Tax Return 5.1.025

CP-541 Get response

CP-543 Backup Withholding Notification 

CP-569 Response to IRS Inquiry about tax liability

CP-575B Notification of issuance of EIN    

CP-575E Notification of issuance of EIN

CP-2000 Notice of Proposed Adjustment for Underpayment/Overpayment 5.2.001

LTR86C Get response Acknowledgment of Correspondence and Notice of Forwarding to Other District Office

LTR105C Legal Notice of Disallowance of Refund Claim

LTR418C NONE AVAILABLE and please done ask for one Request for resubmission of Amended tax return  NOTE:  According to our Member Agreement, Section 5, Item 1, we are not allowed to help or offer information to "taxpayers".   A "taxpayer" ordinarily would not file a tax return and this notice relates to a return that was filed.  You will need to prepare your own response letter for this.5.2.003

LTR531 Get response 5.2.004

LTR531 (DO) Get response Notice of Deficiency 5.2.005

LTR555  (SC) Get response Notice of Unauthorized and Illegal Assessment  5.2.006

LTR725  (CG) Get response Informal Request for Audit Meeting 5.2.007

LTR729 Get response Demand for Tax Return (nonfiler) 5.2.008

LTR950 Get response Notice of Proposed Changes  5.2.009

LTR964 Get response Request for Overdue Tax Returns or Information About Filed Returns 5.2.010

LTR1058 Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing
 
LTR1058 Civil Penalty Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing This is a collection action for civil penalties only.  It is substantially the same in purpose as a CP-504 letter. 5.2.011

LTR1058 Civil Penalty and 1040
Get response Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing This is a collection action for civil penalties plus 1040 tax only. It is substantially the same in purpose as a CP-504 letter.

LTR1844 Notification of Audit in Connection with Abusive Tax Shelters  
5.2.012

LTR1862 (SC/CG) Get response Missing return letter Response due in 30 days or Notice of Deficiency will be sent. 5.2.013

LTR1862 (SC)
Version 1

LTR1862 (SC)
Version 2
Get response Missing return letter with assessment Response due in 30 days or Notice of Deficiency will be sent. 5.2.014

LTR1995 Get response Informal request for information from third party Not a "summons", but a "request". 5.2.015

LTR2050 Get response Please Call Us About Your Overdue Taxes or Tax Return  
5.2.016

LTR2206 Get response

  
LTR2257C      
5.2.017

LTR2267C Get response 5.2.018

LTR2269C Get response 5.2.019

LTR2273C Get response Installment demand notice 5.2.020

LTR2304 Get response 5.2.021

LTR2566 Get response Proposed Individual Income Tax Assessment  5.2.022

LTR2644C Get response Notice of Additional Delay in Responding to Your Correspondence  5.2.023

LTR2645C Get response Response to Your Inquiry 5.2.024

LTR2675C  5.2.025

LTR2773 Get response 5.2.026

LTR2775 (CG) Get response Response to Your Inquiry About False W-4 Penalty 5.2.027

LTR2797 Get response Address Tracer Letter  Sent following a CP-515 notice that was not responded to 5.2.028

LTR2800 Get response 

LTR2800C Withholding Adjustment Letter: W-2  5.2.029

LTR2801 Get response Notice of Contact with Employer Advising to Disregard W-4  5.2.030

LTR2801C Get response Notice of Contact with Employer Advising to Disregard W-4  5.2.031

LTR2810 Get response Response to W-4 Notice Response and Disallowance of Claim  5.2.032

LTR2810C Get response Response to W-4 Notice Response and Disallowance of Claim  5.2.033

LTR3042C Get response Withholding Compliance Letter 5.2.034

LTR3064C Notice of Premature Form 12153 Due Process Hearing Request 5.2.035

LTR3070  Notification of Receipt of Response to Proposed Changes and Intention Not to Reassess 5.2.036

LTR3164 Get response 5.2.037

LTR3164P (DO) Investigation notification letter under 26 U.S.C. 6700, Abusive Tax Shelters 5.2.038

LTR3172 Get response Notice of Federal Tax Lien and Your Right to a Hearing Under IRC 6320 5.2.039

LTR3173 Notification of Third Parties Contact 5.2.040

LTR3174 Get Response Reminder collection notice 5.2.041

LTR3174 (CG) Get Response Collection Notice with Summons 5.2.042

LTR3174P Get Response Reminder collection notice 5.2.043

LTR3175 (SC) Get response Reply to Letter Denying Liability 5.2.044

LTR3175C Get response Reply to Letter Denying Liability 5.2.045

LTR3176C NONE AVAILABLE and please done ask for one Letter responding to filing of frivolous tax return  NOTE:  According to our Member Agreement, Section 5, Item 7, we are not allowed to help or advise people with the filing of returns.  This includes any consequences of filing such returns as well.  You will need to prepare your own response letter for this.  Also, since the approaches for filing vary widely, then it is not possible to provide a general response letter that would deal with all possibilities. 5.2.046

LTR3176C Get response Letter responding to filing of frivolous claim 5.2.047

LTR3193 Get response 5.2.048

LTR3210 Get response 5.2.049

LTR3219 Get response Notice of Deficiency 5.2.050

LTR3228 Get response Reminder Notice of Overdue Tax 5.2.051

LTR3402 (CG)   Response to Your Response to a W04 Penalty Notice 5.2.052

LTR3500  Notification of Response Received.  Review in progress Last update 9/20/2007 5.2.053

LTR3572 NONE AVAILABLE and please done ask for one    NOTE:  According to our Member Agreement, Section 5, Item 1, we are not allowed to help or offer information to "taxpayers".  This includes audits relating to any returns that may have been filed.  A "taxpayer" ordinarily would not file a tax return and this notice relates to a return that was filed.  You will need to prepare your own response letter for this. 5.2.054

LTR3649 Get response 5.2.055

LTR3677 Get response 5.2.056

LTR3795 Get response Delinquent Return 5.2.057

LTR3798 Get response Meeting request over unfiled tax returns  5.2.058

LTR4380 Notice of Receipt of Collection Due Process Hearing Request 5.2.059

LTR4903 Get response 5.2.060

LTR13221 Get response Response to Request for Appeal  5.2.062

LTRCE22-L692 Get response Letter of Disallowance of Claim 5.2.063

PRE-1040X(OSC) Frivolous Notification Ltr for 1040X Return and Request for Waiver  

 

6.3. Situational Correspondence:

IRS correspondence sent out for specific situations.  These are usually forms such as 4564, 2039 Summons, etc.

letter Title Description
(5.3.001 Form 668W Notice of Levy Get response Notice of Levy (to business, not individual)  

Form 668A(c) Get response Notice of Levy 5.3.002

Form 668(Y)(c) Get response Notice of Federal Tax Lien 5.3.004

Form 668(W)(c) Get response Notice of Levy on Wages, Salary, and Other Income 5.3.006

DOJ Criminal Investigation Get response Department of Justice Criminal Investigation for Willful Failure to File 5.3.005

Collection Due Process Hearing Notification Get response Collection Due Process Hearing Notification Letter  5.3.008 2039

Summons Get response Administrative summons Administrative summons sent usually to financial institutions.  The response goes directly back to the IRS and not to financial institutions. 5.3.009

Form 4549 Letter Get response Income Tax Examination Changes Accompanied by IRS form 4549, Income Tax Examination Changes 5.3.010

Form 4564 Letter Get response Examination Appointment Letter Accompanied by IRS form 4564, Information Document Request 5.3.011

SSA Levy Get response IRS Levy of Social Security Payment through Federal Payment Levy Program (FPLP) 5.3.012

Form 8519 Get response Notice of Levy 5.3.013

Form 9297 Get response Summary of Taxpayer Contact 5.3.014

Notice of Determination and Lien Threat Letter Get response Notice of Determination After IRS Collection Due Process and Lien Threat Letter 5.3.015

Quest W-4 Response Response by the IRS to Correspondence About Questionable W-4 Program