Appendix C: IRS Form Letters Sent to Taxpayers

• Author: W. PATRICK CANTRELL
• Pages: 475-480

475

APPENDIX C

IRS Form Letters Sent to Taxpayers1

Letter No. Subject of Letter I.R.C. § Explanation

86C Transfer of

collection file

6301 Acknowledges TP correspondence;

transfers matter to another IRS office

99C CAWR 7602 Notifies TP that W-2 totals don’t

match 941 amounts for year in question

105C Claim disallowance 6511(a) Notice of claim disallowance re an

individual taxpayer

168C Penalty removal

notification

6651(a)(1) Notification of late-filing penalty

removal based on explanation

238 (AOIC) OIC rejection 7122 Signed by territory manager; asset and

income tables are enclosed; also encloses

Form 13711 for appeal within 30 days

288C Account

adjustment

6204 Adjustment (favorable) resulting from

taxpayer inquiry

402 Commitment to

lien discharge

6325(b) Conditional commitment to discharge

property from federal tax lien

484C CNC status 6330 Notifies taxpayer of CNC status due to

financial situation

504 Levy intent 6330 Can’t do 12153 after receiving one of

these, but you can do a CAP

510C Refund in error 7405 See IRM 21.4.5.6

525 Audit notification 7602 From correspondence audit unit;

specifies a year and asks for response

(continued)

1. There are many other form letters utilized by the IRS, but these are the ones most frequently

encountered by tax practitioners.