An official website of the U.S. Gov An official website of the U.S. GovYou received a notice from the IRS about your balance due resulting from an audit or the IRS creating a return for you because you didn’t file a return.
A taxpayer has filed a petition with the U.S. Tax Court within the prescribed timeframe.
A taxpayer uses one of the multiple options available to them to try to find answers to their tax questions.
A taxpayer has not petitioned the U.S. Tax Court in dispute of proposed IRS adjustments to their return.
The IRS applied all or part of taxpayer’s refund to pay another tax debt.
Document filed with the local recording office that identifies tax liabilities owed by the taxpayer; establishes the government’s priority rights against certain other creditors.
The IRS completes an examination of a taxpayer’s return and accepts or adjusts the account, without a change to the tax amount.
IRS phone line taxpayers can call to ask general or tax law questions during filing season.
A Revenue Officer files a lawsuit to enforce a federal tax lien for specific assets/property for collection.
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.
You will receive this letter from the Independent Office of Appeals (Appeals) when you have filed a request for Collection Due Process (CDP) and/or Equivalent Hearing based on a frivolous position or with the intent to delay or impede federal tax administration.
Every year, as the National Taxpayer Advocate, I am required to deliver an independent assessment of tax administration. In in my 2025 Annual Report to Congress, released on January 28, 2026, I continue that tradition with new insights, recommendations, and real-world examples drawn from taxpayers’ experiences. As required by law, this report is submitted directly to the House Ways & Means and Senate Finance Committees without prior review or alteration by the IRS or Treasury.
This letter gives you 30 days to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.
You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid.
