Unreported Income; Final URP Response to Conclusive Correspondence
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Letter 1802C is sent to notify you that the IRS received and reviewed the information you provided and made a decision regarding the items shown in your CP 2000 Notice or CP 2501 Notice.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
The letter explains the decision and informs you that the IRS has either accepted your return as filed, has made the agreed upon adjustments to your return, or has closed the review of your return because a Letter 3219, Statutory Notice of Deficiency, was issued and the 90-day period to file a petition with the United States Tax Court has expired.
If you find that it is necessary to make changes to your return after the IRS has completed its review, you may be able to file a Form 1040-X, Amended U.S. Individual Income Tax Return. If you’re requesting a refund of the tax you paid, the due date for filing that request is generally three years from the date you filed your original return or two years from the date you paid the tax, whichever is later.
The IRS matched the information you reported on your tax return with information reported to the IRS by third parties such as employers, banks, businesses, and others. Because there was a difference between the amount shown on your return and the amount reported to the IRS, a CP 2000 Notice or CP 2501 Notice was sent to you to explain the difference. The notice directed you to inform the IRS if you agreed with the information provided by the third parties or to provide information to support your position if you disagreed. Letter 1802C informs you that the IRS reviewed your response and either accepted your response or issued a Letter 3219, Statutory Notice of Deficiency, and closed their review because the 90-day period to file a petition with the United States Tax Court expired.
Read the letter carefully. If the IRS adjusted your return and there is a balance due, the letter may explain your options for paying the tax due, may provide useful information about preventing differences between the amounts you report and the amounts that third parties report in the future, or may discuss your ability to file an amended return if you disagree with the adjustments the IRS made to your return.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.