Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.

There are many options available to get your tax questions answered.

If you need to file a paper tax return, consider sending it by certified mail, with a return receipt.

The IRS provides online access to official federal tax forms, instructions and publications, which can be downloaded or printed from: https://www.irs.gov/forms-instructions.

Submitting your tax return electronically ensures greater accuracy than mailing your return, and also results in faster processing of any refund due to you.

Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software products at Free File: File Your Taxes Online for Free. Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.

Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.

A paid tax return preparer is an individual hired by a taxpayer to prepare the taxpayer’s federal tax return or claim for refund. Every year, tens of millions of taxpayers pay someone to prepare their federal tax return.

Notice of Tax Due and Demand for Payment, Notice CP14, Balance Due $5 or More, No Math Error, is the first and most common notice sent to taxpayers. The notice advises the taxpayer that there is a tax due, states the amount of tax, including interest and penalties, and requests payment within 21 days.

This letter is issued to you when Appeals makes a determination on your Equivalent Hearing request.

If you can’t pay your tax debt in full, or if paying it all will create a financial hardship for you, an offer in compromise (OIC) may be an option. o Doubt As to Liability (DATL) o Doubt As to Collectability (DATC) o Effective Tax Administration (ETA)

To file your annual individual income tax return, use Form 1040, U.S. Individual Income Tax Return, or, if you were born before January 2, 1955, you have the option to use Form 1040-SR, U.S. Tax Return for Seniors. You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules.

Most taxpayers can file their tax returns electronically. There are multiple e-filing options for individuals taxpayers — IRS Free File or Fillable Forms; Volunteer Income Tax Assistance or Tax Counseling for the Elderly tax return preparation sites; commercial software; and authorized e-file providers.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $56,000 or less, persons with disabilities and limited English-speaking taxpayers who need assistance in preparing their own tax returns.

This letter is issued to the taxpayer when appeals makes a determination on the taxpayers Equivalent Hearing request and Innocent Spouse request.

Notice of Intent to Levy and Your Notice of a Right to a Hearing
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

The IRS corrected one or more mistakes on your tax return.

The IRS Independent Office of Appeals (Appeals) serves as the administrative forum for any taxpayer contesting an IRS compliance action. If the IRS’s position is adverse to the taxpayer, Appeals is authorized to partially or fully concede the issue(s) in the taxpayer’s case based on the hazards of litigation.

The IRS Independent Office of Appeals (Appeals) serves as the administrative forum for any taxpayer contesting an IRS compliance action. If the IRS’s position is adverse to the taxpayer, Appeals is authorized to partially or fully concede the issue(s) in the taxpayer’s case based on the hazards of litigation.