The IRS alerts taxpayers of suspected identity theft by letter

Tax Tip 2023-74, May 31, 2023 — Scammers sometimes use stolen Social Security numbers to file fraudulent tax returns and collect refunds. To prevent this, the IRS scans every tax return for signs of fraud.
General Information
Individuals

Frequently asked questions on the Estate Tax Closing Letter

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.
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Self-Employed, Small Businesses

Determination, opinion and advisory letters - 6-year cycle for pre-approved plans

Six-year remedial amendment cycles for pre-approved plans.
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Administrators

Exempt Organizations Examination Process Guide Initial Contact Letter and Information Document Request

List of information typically requested in initial contact letter/document request.
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Charities and Nonprofits

Private foundation excise tax appeal procedures: Thirty-day letter

334 - Thirty-Day Letter
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Charities and Nonprofits

Tips to avoid processing delays with your determination letter application

Follow these tips to avoid processing delays with your determination letter application.
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Administrators

Determination, opinion and advisory letters for retirement plans — Additional resources

Additional resources related to retirement plan document amendments and determination letter requests.
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Administrators

User fees for Employee Plans determination, opinion and advisory Letters

Requesting a determination letter usually requires payment of a User Fee.
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Administrators

Understanding Letter 105-C, Disallowance of the Employee Retention Credit

Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if we identified the claim as ineligible. This page can help you understand what Letter 105-C means and what to do if you disagree with our decision to disallow your credit.
General Information
Businesses

Got a letter or notice from the IRS? Here are the next steps

Tax Tip 2022-141, September 14, 2022 — When the IRS needs to ask a question about a taxpayer’s tax return, notify them about a change to their account, or request a payment, the agency often mails a letter or notice to the taxpayer. Getting mail from the IRS is not a cause for panic but, it should not be ignored either.
General Information
Individuals