IRS Form Letters Sent to Taxpayers

AuthorW. Patrick Cantrell
Pages475-480
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.

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