An official website of the U.S. Gov An official website of the U.S. GovThis 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).
The Taxpayer Advocate Service (TAS) is aware that taxpayers are experiencing more refund delays this year than usual. Typically, the IRS processes electronic returns and pays refunds within 21 days of receipt.
Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Abatement of Interest under Section 6404
TAS Pre-Filing Season Awareness Event for Florida. Several dates and times available. Please check back often for updates.
During the last few weeks, the IRS sent about 28,000 Notices of Claim Disallowance – Letters 105C or 106C – to businesses rejecting their claims for the Employee Retention Credit (ERC) and will send more disallowance notices in the upcoming months. I suspect many business owners receiving these notices were confused and had many questions, including “What does this mean?”, “Why me?”, or “Now what do I do?”. Unfortunately, a number of the notices were not clear or did not include information on the businesses’ appeal rights. Taxpayers need to know what happens if they file a protest requesting Appeals consideration.
