en   An official website of the U.S. Gov
Popular search terms:
Sort by:
November 1, 2021

TAS Pre-Filing Season Florida

TAS Pre-Filing Season Awareness Event for Florida. Several dates and times available. Please check back often for updates.

August 21, 2024

Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund Claim? If So, Now What?

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.

July 8, 2025

Section 603 of the TAS Act Could Help Taxpayers Get Refunds Faster

Among its many provisions, Section 603 of the TAS Act is especially significant for its potential to reform the way the IRS processes refund claims. If enacted, Section 603 could remedy long-standing inefficiencies and delays in IRS refund processing and adjudication, similar to our prior legislative recommendation.

Notice / Letter template

This letter is issued by the Appeals Office of the IRS acknowledging they received your withdrawal request for a Collection Due Process (CDP) or Equivalent Hearing (EH).

October 12, 2022

The Taxpayer Advocacy Panel Celebrates 20 Years of Making the IRS Work Better for You

It gives me great pride and joy to celebrate the 20th anniversary of the Taxpayer Advocacy Panel!

This year, the Taxpayer Advocacy Panel (TAP) marks a major milestone – two decades of advancing its mission of improving IRS customer service and administrative processes for U.S. taxpayers nationwide and abroad. With the challenges of the past few years, the dedicated work of our TAP volunteers is more important than ever to help identify and prioritize initiatives to modernize the IRS, improve customer service, and protect taxpayer rights.

  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 4388

This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing.

Show on roadmap
  • Collection
  • Correspondence
  • Roadmap Stations

Notice CP504

The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance

Show on roadmap
  • Collection
  • Correspondence
  • Roadmap Stations

Collection Alternatives Station

You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues.

Show on roadmap