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Taxpayer Requests Refund

Letter 3180-C, Letter 3181-C, Letter 4722, Letter 2143, Letter 2143-M, Letter 3783, Letter 3784, Form 843, Form I843.

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Taxpayer pays balance in full on their tax account as requested by the IRS per letters or notices received. Taxpayer requests refund or abatement for interest, penalties, overpaid tax and/or additional tax.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter or notice mean to me?

The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance and tells you how much you owe, including additional penalties and interest, when it’s due, and how to pay before further collection action takes place.

This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If the IRS does not receive the amount due within 30 days from the date of this notice, the IRS can levy your state tax refund. IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, The IRS Collection Process. In most other situations, before the IRS issues a levy on your property or rights to property, IRS will send you a notice that gives you the opportunity to request a Collection Due Process (CDP) hearing, unless you have already received one.

The Notice CP504 provides various options on how you can pay the balance due (e.g., via electronic payment options on Pay Your Taxes on IRS.gov or via check or money order payable to the United States Treasury).

If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.

If you choose not to respond to the Notice CP504, the IRS may send you the ultimate collection notice requiring payment with your right to request a Collection Due Process hearing (e.g., your appeal rights via a Notice of Intent to Levy and Your Notice of a Right to a Hearing), before taking further action to collect the balance due. This further collection action could include the IRS levying or seizing your wages and other income, bank accounts, business assets, personal assets (including your car and home), retirement accounts (including the Thrift Savings Plan), Alaska Permanent Fund Dividends, and Social Security benefits up to the amount the taxpayer owes.

If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, the IRS can file a Notice of Federal Tax Lien (NFTL) publicly establishing their priority with your creditors or the IRS may levy (subject to any applicable Collection Due Process rights). If the IRS files the NFTL, it may be difficult to sell or borrow against your property.

This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

For specifics on your particular notice, visit Understanding your IRS Notice or Letter.

How did I get here?

You have a balance due on your tax account, and you have not paid it. The Notice CP504 (also referred to as the Final Notice) is being sent to you to let you know how much you owe, including additional penalties and interest, when it is due, and how to pay it before further collection actions take place.

What does this letter mean to me?

You have requested the IRS to refund or abate interest, penalties, overpaid tax and/or additional tax and they have accepted your request or have not. If the IRS has accepted your request, your tax account will be adjusted accordingly and a refund will be issued, if applicable. If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in the U.S. Tax Court. Make sure to review your notice or letter received closely to determine your options, steps to complete, and when your response is timely required.

How did I get here?

You reviewed your notice and letter showing you have a balance due, you believed there was an error on it and you requested the IRS to refund or abate the interest, penalties, overpaid tax and/or additional tax which you believe were incorrect. For more information, see Taxpayers have the right to pay no more than what they owe on IRS.gov.

You also may have paid the notice in full that was sent to you showing you know how much you owed, when it was due, and how to pay. You believe you have overpaid your taxes and file a refund claim asking for the money back per Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.

What are my next steps?

Review your notice or letter closely to find out if the IRS agreed with your request to refund or abate interest, penalties, overpaid tax and or additional tax.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.

If you believe you have overpaid your taxes, you can file a refund claim asking for the money back; however, there are specific time frames in which you must file your claim. For more information, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.

If the IRS has accepted your request, your tax account will be adjusted accordingly, and a refund will be issued, if applicable. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.

If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in U.S. Tax Court. Closely review your notice or letter to clearly understand your options, steps to complete and when your response is timely required.

Where can I get additional help?

Understanding your notice or letter

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If you still need help

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.

Related Letters and Notices

Taxpayer Requests Refund — IRS Response

  • Letter 3180-C, Notice of Final Determination Letter for Full Disallowance of Interest Abatement Claim
  • Letter 3181-C, Notice of Final Determination Letter for Partial Disallowance of Interest Abatement Claim

General Claims:

  • Letter 4722, First Time Abate Letter (IMF)
  • Letter 2413, Request for Penalty Relief Denied (Assessed)
  • Letter 2413-M, Manager Notice of Appeal of Penalty Adjustment to be Forwarded to Appeals

File Administrative Refund Claim for Trust Fund Recovery Penalty (TFR) Assessment (BMF Assessment):