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Taxpayers who have identified the need to file delinquent international information returns who are not under a civil examination or a criminal investigation by the IRS and have not already been contacted by the IRS about the delinquent information returns should file the delinquent information returns through normal filing procedures.

Frequently asked questions about Form 5500-EZ, Delinquent Filing Penalty Relief.

If you received an international 5972C letter, it's because we're trying to collect unpaid taxes from you, or our files show we're missing tax returns.

The IRM contains the policies, procedural instructions and guidelines used by the Internal Revenue Service. The provided materials relate specifically to tax-exempt bonds.

Exempt Purposes - Internal Revenue Code Section 501(c)(3)

Activities related to collecting delinquent taxes and securing delinquent tax returns.

Large Business and International Compliance Campaigns in an active status.

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On October 30, 2018, the IRS announced the approval of five additional compliance campaigns.

CP508R is sent when IRS has reversed the certification of your tax debt as seriously delinquent, and notified the State Department of that reversal.

March 17, 2022 — Commissioner Rettig speaks before the House Ways and Means Committee, Subcommittee on Oversight on the filing season and IRS operations.