IRS Forms and Notices Used in Federal Tax Procedure Matters

AuthorW. Patrick Cantrell
IRS Forms1 and Notices Used in
Federal Tax Procedure Matters
Form No. Form Name I.R.C. § Explanation
23C Assessment certificate 6201 Now replaced by computer-
generated RACS 006
53 Currently not collectible
6301 Internal IRS use only by revenue
56 Notice of fiduciary
6903, 6036 For use by trustees, executors,
105C Claim disallowance 6511(a) Notice of claim disallowance,
usually because it’s untimely
211 Informant reward
7623 For use by whistleblowers; see
also publ. 733 and Form 3949A
231 General power of attorney
to negotiate check drawn
on U.S. treasury
6695(f) Where TP is unable to do so
369C Response to request for
penalty abatement
6651 Usually denies the request
393 FOIA exemptions 6103
433-A Collection information
statement (CIS)
7122(d) Use 433-B for entities; use 433-A
(OIC) for OIC cases
Collection information
7122(d) Used by wage earners & self-
employed persons in OIC cases
433-B Collection information
7122(d) Don’t use for sole
1. Access to download and print government forms. However, government
internal-use only forms are not available on this website.
Form No. Form Name I.R.C. § Explanation
433-D Installment agreement
payout agreement
6159 May be signed by a representative
under POA
433-F Collection information
6159 Simpler version, used mostly by
wage earners
433-G Direct debit IA 6159 Automatic bank draft for
installment payments
433C Collection
acknowledgment of
6301 Notification of resolution of
collection matter
531, or
Deficiency notice 6212(a) Statutory notice of deficiency;
contains last date to file petition
with Tax Court
538 (SWR) Examiner activity record
[case history]
7602 Daily record of activity on each
particular case; filled out by RA
544C Collection
6301 Notification of resolution of
collection matter
656 OIC, doubt as to
7122 $150 filing fee; 20% down payment
required if lump sum offer
656-A OIC, additional basis 7122 Attach to 656; for use in
economic hardship cases
656-B OIC booklet 7122 Offer in compromise booklet
656-L OIC, doubt as to liability 7122 For doubt as to liability offers; no
$150 user fee required
656-PPV OIC, partial payments 7122 Voucher can designate where
payments are to be applied
667 Currency & banking data
7602 National base of bank account
info, sorted by SSN & EIN,
available to RAs
668-A Notice of levy 6331 Issued to banks; shows type of tax
& periods; bank holds funds for 21
days before releasing to IRS
668-B Notice of levy 6331 Sent by IRS to banks, etc.
668-D Notice of release of levy 6343 Levy release; ACS (not TAS) can
issue these
668-F Lien refiling notice 6325(a) This form, used to refile a lien,
is not self-releasing; IRS must
manually release it
668-W Notice of wage levy 6331(e),
Served on employer; continuing
in nature
668(Y) Notice of federal tax lien 6321 Notice of federal tax lien filed
with county clerk; shows periods
of liability

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