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Employee Stock Ownership Plans Determination Letter Application Review Process

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.

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.

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.

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).

Tax Tip 2021-52, April 19, 2021

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.

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

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.

Tax Tip 2022-56, April 12, 2022 — When a thief steals someone’s Social Security number, they can use it to file a fraudulent tax return. This is tax-related identity theft. The IRS scans tax returns for possible fraud.