A taxpayer requests refund/abatement of interest, penalties, overpaid tax, and/or additional tax.
IRS is actively working to collect taxpayers’ overdue tax balance and secure delinquent past year(s) tax returns.
You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.
This letter is used in Appeals as an acknowledgement and conference letter based on your appeal of an IRS determination. It may include case specific information, provide a preliminary review summary, identify items to provide in advance to the Appeals technical employee and provide information on obtaining representation.
A payment was applied to your account.
The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.
Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return & Those Reported by Payer
As we celebrate Public Service Recognition Week, I want to personally acknowledge and honor the many men and women who serve our nation, specifically our TAS and IRS employees – those at the heart of serving millions of taxpayers each year.
National Taxpayer Advocate Erin M. Collins released her 2021 Annual Report to Congress