Letters Letter 11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing This letter notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the proposed action with the Independent Office of Appeals. Letter 73 – Notice of Levy and of Your Right to a Hearing This letter notifies you that the IRS hasn't received payment of your federal employment tax and has issued a notice of levy to collect your unpaid taxes. The IRS has determined you are not entitled to a pre-levy hearing because you (or your predecessor) previously requested a collection due process hearing under Internal Revenue Code (IRC) Section 6330 that included an employment tax period that fell within the two-year period that ended with the beginning of the period shown on the notice. Letter 525 – General 30-Day Letter You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you don’t agree with the proposed adjustments. If you agree with the adjustment, sign and return the agreement form. If you don’t agree, you can submit a request for appeal to the office that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals. Letter 531 – Notice of Deficiency You will get this letter if you owe additional tax or other amounts for the tax year(s) listed in the letter. The letter explains how to dispute the adjustments if you don’t agree. If you want to dispute the adjustments without payment, you will have 90 days from the notice date to file a petition with the United States Tax Court. Letter 692 – Request for Consideration of Additional Findings You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you don’t agree with the proposed adjustments. If you agree with the adjustment, sign and return the agreement form. If you don’t agree, you can submit a request for appeal to the office that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You should file your protest within 15 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals. Letter 915 – Examination Report Transmittal This letter explains adjustments in amount of tax. If you agree with the adjustment, sign and return the agreement form. If you don’t agree, you can submit a request for appeal/protest to the office that sent you the letter. The letter or referenced publications explain how to file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals. Letter 950 – 30-Day Letter-Straight Deficiency This letter is used for un-agreed, straight deficiency, straight overassessment or mixed deficiency and overassessment cases. This letter may be used for various types of tax. If you agree with the adjustment, sign and return the agreement form. If you don’t agree, you can submit a request for appeal to the office that sent you the letter. The letter contains information and lists IRS publications on how to file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals. Letter 1058 – Final Notice, Reply Within 30 Days This letter notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. Letter 1085 – 30-Day Letter Proposed IRC 6020(b) Assessment This letter notifies you that your business did not file a tax return for a tax period in which the IRS believes you have a filing requirement. The letter notifies you that IRS has prepared a tax return on behalf of your business for the tax period identified. You have the option to agree to the return as prepared by the IRS, to file an original return or to contact the IRS with additional information. Letter 1153 – Proposed Trust Funds Recovery Penalty Notification This letter explains that the IRS's efforts to collect the federal employment or excise taxes due from the business named on the letter have not resulted in full payment of the liability. Therefore, the IRS proposes to assess a penalty against you. If you agree with this penalty for each tax period shown, you are asked to sign Part 1 of the enclosed Form 2751 and return it to the office that sent you the letter. If you don’t agree you can submit a request for appeal to the office that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You should file your protest within 60 days from the date of the letter to appeal this decision with the Independent Office of Appeals. Letter 3172 – Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320 This letter is to notify you the IRS filed a notice of tax lien for unpaid taxes. If you disagree you can request appeals consideration within 30 days from the date of the letter. The letter and publications explain how to request a hearing from the Independent Office of Appeals. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your lien notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. Letter 3391 – 30-Day Non-filer Letter This letter advises you the IRS believes you are liable for filing tax returns for the periods identified in the letter. It includes a report giving you a computation of the proposed adjustments to your tax return and explains the adjustments. If you agree with the adjustments, sign and return the agreement form. If you don’t agree, you can submit a request for appeal/protest to the office that sent you the letter. The letter or referenced publications explain how to file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals. Letter 3660/3660-C – IRC 6015 Non-Requesting Spouse Preliminary Determination (30-day) This is a preliminary letter giving you 30 days to appeal the determination to grant innocent spouse relief under IRC Section 6015 to the person with whom you filed a joint return. The letter explains that if you don’t agree with the determination to grant relief, you can submit a request for appeal/protest to the office that sent you the letter. The letter explains how you file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed decision with the Independent Office of Appeals. Letter 3661/3661C – IRC 6015 Requesting Spouse Preliminary Determination (30-day) This is a preliminary letter giving you 30 days to appeal the determination to deny your request for innocent spouse relief under IRC Section 6015, applicable to spouses filing a joint return. The letter explains that if you don’t agree with the determination to deny relief, you can submit a request for appeal/protest to the office that sent you the letter. The letter explains how you file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed decision with the Independent Office of Appeals. Letter 3663/3663C – IRC 66(c) Requesting Spouse Preliminary Determination This is a preliminary letter giving you 30 days to appeal the determination to deny your request for relief under IRC Section 66(c), applicable to married taxpayers filing separate returns in community property states. The letter explains that if you don’t agree with the determination to deny relief, you can submit a request for appeal/protest to the office that sent you the letter. The letter explains how you file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed decision with the Independent Office of Appeals. Letter 5410 – IRC 66(c) Non-Requesting Spouse Preliminary Determination This is a preliminary letter giving you 30 days to appeal the determination to grant relief to your spouse or former spouse under IRC Section 66(c), applicable to married taxpayers filing separate returns in community property states. The letter explains that if you don’t agree with the determination to grant relief, you can submit a request for appeal/protest to the office that sent you the letter. The letter explains how you file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed decision with the Independent Office of Appeals. Notices CP90 – Final Notice, Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing CP90 notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. This notice and referenced publications explain how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. CP92 – Notice of Levy upon Your State Tax Refund, Notice of Your Right to a Hearing CP92 notifies you that the IRS levied your state tax refund to pay your unpaid federal taxes. This notice and referenced publications explain how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. CP242 – Notice of Levy upon Your State Tax Refund: Notice of Your Right to a Hearing CP242 notifies you that the IRS levied your state tax refund to pay your unpaid federal taxes. This notice and referenced publications explain how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. CP297 – Final Notice, Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing CP297 notifies you that the IRS hasn't received full payment despite sending you several notices about your unpaid federal taxes. The IRS may seize (levy) your property or rights to property. To appeal the proposed seizure (levy) of your assets, you should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals. CP523 – Default on Your Installment Agreement (IA) Notice, Intent to Terminate your IA CP523 notifies you that the IRS intends to terminate your installment agreement in 30 days. You have the right to request an appeal if you don’t agree by following the instructions in the notice. CP2000 – Request for Verification of Unreported Income, Payments and/or Credits You receive this letter when the IRS receives income, deduction or credit information that doesn’t match your return. You are provided a computation of the proposed adjustments to your tax return based upon this information. If you agree, sign and return the agreement forms. If you don’t agree, you can submit a request for appeal/protest to the office that sent you the letter. The letter explains how to file a protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals.
