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As a result of a programming error in the IRS system that receives Forms 8955-SSA, erroneous IRS penalty letters, CP 283-C, were sent out to plan sponsors who filed the 2022 Form 8955-SSA, indicating a late or incomplete filing of Form 8955-SSA.

Letter 106-C, Claim Partially Disallowed, is your legal notice that we partially disallowed, or denied, your claim for the tax period stated in the letter.

We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).

Oct. 13, 2017 — The Internal Revenue Service is providing this statement to inform taxpayers and their advisers of changes relating to requests for private letter rulings on certain corporate transactions.

IR-2022-31, February 9, 2022 — As part of ongoing efforts to provide additional help for people during this period, the IRS announced today the suspension of more than a dozen additional letters, including the mailing of automated collection notices normally issued when a taxpayer owes additional tax, and the IRS has no record of a taxpayer filing a tax return.

Employee Stock Ownership Plans Determination Letter Application Review Process

Tax Tip 2021-52, April 19, 2021

Favorable letters don’t address employer pick-up contributions or qualified governmental excess benefit arrangements

Pre-approved plan providers can obtain IRS approval of whether the form of a 403(b) plan meets the requirements of IRC Section 403(b).

Information about Form 8717-A, User Fee for Employee Plan Opinion Letter Request, including recent updates, related forms and instructions on how to file. Generally, a user fee is required with each application for an opinion or advisory letter.