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Appeals Considers Risk of Going to Court (Hazards of Litigation)

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.

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  • Collection
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LT16

Notice LT16 You Have Unpaid Taxes or Unfiled Returns

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  • Correspondence
  • Litigation
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Letter 3219

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.

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  • Correspondence
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  • Tax Return Processing

CP 22a

CP 22A - Data Processing Adjustment Notice - Balance Due

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  • Correspondence
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  • Tax Return Processing

Letter 5216C

Letter 5216C Taxpayer Cannot Authenticate

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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Letter 5747C

Letter 5747C, Potential Identity Theft during Original Processing – TAC AUTH ONLY

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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Notice CP05

CP 05 - We're Holding Your Refund

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  • Correspondence
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  • Tax Return Processing

CP 21-B

We Made the Changes You Requested, Refund Due

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  • Correspondence
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  • Tax Return Processing

CP 24

The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.

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  • Exam
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Innocent Spouse

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.

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CP 3219-A

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).

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Notice CP23

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.  

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Letter 5972C

The Letter 5972C is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts.

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  • Get Help Pages
  • Filing returns
July 5, 2023

I received a Form 1099-K

The Form 1099-K reporting threshold for payments made by third party settlement organizations (TPSOs) decreased to payments exceeding $600.
March 16, 2023

National Taxpayer Advocate Urges Congress to Maintain IRS Appropriations But Re-Direct Some Funds Toward Taxpayer Service and Information Technology Modernization

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.

January 20, 2023

National Taxpayer Advocate Releases 2022 Annual Report to Congress

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.

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  • Tax Return Processing

Notice CP01A – We Assigned You an Identity Protection Personal Identification Number

Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, the IRS may keep (offset) some or all your tax refund to pay your debt.

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Notice CP39 – Overpayment, Refund Applied to Other Tax Debt (Offset)

Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, the IRS may keep (offset) some or all your tax refund to pay your debt.

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Notice CP521 – Monthly Installment Agreement Payment Reminder (SB/SE Notice)

This notice tells you the amount you need to pay, when it is due, and a summary of your agreement with the remaining balance owed.

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Notice CP14I – Return Filed – IRA Taxes or Penalties Due

This notice explains you have tax and penalties due resulting from either withdrawing less than the required minimum amount from a traditional individual retirement arrangement (IRA) or putting more than the allowed maximum contribution into a tax-sheltered account.

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