An official website of the U.S. Gov An official website of the U.S. GovThis letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).
This letter is used by the Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c).
You requested a CAP appeal of a collection activity or warning of collection activity or property subject to collection action. This letter advises you that the review was conducted and the IRS Independent Office of Appeals (Appeals) reached a determination on the IRS decision that either the collection activity or warning of collection activity or property subject to collection action is either sustained or not.
Amended Return
Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.
Notice LT16 You Have Unpaid Taxes or Unfiled Returns
Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter or the taxpayer’s ticket to the Tax Court), is a taxpayer’s legal notice that the IRS is proposing a deficiency.
CP 22A - Data Processing Adjustment Notice - Balance Due
Letter 5216C Taxpayer Cannot Authenticate
Letter 5747C, Potential Identity Theft during Original Processing – TAC AUTH ONLY
CP 05 - We're Holding Your Refund
We Made the Changes You Requested, Refund Due
The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.
The IRS may send a number of different collection notices such as the Letter 11 or Letter 1058 in its attempt to collect a tax liability. Once you start the Innocent Spouse process, you may one of many additional letters/notices.
This notice provides taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date on their notice (150 days if the notice is addressed to a person outside the United States).
Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due. This notice explains the changes the IRS made and provides a calculation of the amount you owe including penalties and interest.
The Letter 5972C is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts.
I and others have written tomes about the complexity of the tax code and the burdens that tax law complexity imposes on taxpayers and the IRS alike. Taxpayers (and tax professionals) are often left wanting to pull out their hair, and comedians often mine the tax code for fresh material, especially during tax season.
Last week, I submitted to Congress the National Taxpayer Advocate’s 2022 Annual Report and the sixth edition of the National Taxpayer Advocate’s Purple Book, which presents legislative recommendations designed to strengthen taxpayer rights and improve tax administration for all taxpayers.
