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Receiving a notice from the Internal Revenue Service (IRS) can be an intimidating experience. As you navigate the complexities of an audit or tax dispute, you will encounter various forms and procedures, each with significant legal implications. One of the most important documents you might face is Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment. While signing it can bring a swift end to the examination proce

Receiving a notice from the Internal Revenue Service (IRS) can be a stressful experience for any taxpayer. When that notice is related to an audit or examination of your tax return, it is crucial to understand the documents you receive and the implications they have. One of the most important documents you may encounter during an IRS examination is Form 886-A, Explanation of Items. This document provides the detailed reasoning behind the IRS’ proposed adjustments to your tax

An audit by the Internal Revenue Service (IRS) can be an intimidating experience for any taxpayer. The process often feels opaque, with a flurry of document requests, interviews, and correspondence. However, behind the scenes, every action taken by an IRS examiner is meticulously documented on a crucial internal form: Form 9984, Examining Officer’s Activity Record. While taxpayers may never see this form during an audit, it plays a pivotal role in the examination process and

Navigating the world of IRS forms can be a daunting task, especially when you receive one after a tax audit. One such form, Form 4549, "Income Tax Examination Changes," is particularly significant. This document is not just a summary of findings; it is a legally important instrument that outlines the IRS’ proposed adjustments to your tax return and can have a profound impact on your rights and financial obligations. This material will help you understand what this form means

Receiving a notice from the Internal Revenue Service (IRS) can be an intimidating experience. One such notice, IRS Letter 525, also known as the "General 30-Day Letter," is a critical communication that requires careful attention and a timely response. This article provides a comprehensive overview of IRS Letter 525, explaining what it is, why you might receive it, and the steps you should take after it arrives in your mailbox.  What is IRS Letter 525?   IRS Letter 525 is a f

When dealing with the Internal Revenue Service (IRS), taxpayers may encounter a request to sign Form 872, the "Consent to Extend the Time to Assess Tax." This document plays a critical role in the tax examination process, but understanding its implications is crucial before making a decision. The Foundation: The Statute of Limitations on Assessment The IRS generally has a limited time to assess additional tax on a return. This period, known as the Assessment Statute Expiratio

Navigating the complexities of the Internal Revenue Service (IRS) can be a daunting task, especially when a taxpayer believes they are owed a refund that has been denied. While the process for challenging a denied claim exists, a critical and often overlooked deadline can permanently bar a taxpayer from receiving their money, even if the IRS later agrees it is owed. This is where IRS Form 907, Agreement to Extend the Time to Bring Suit, becomes an indispensable tool.  The Two

Receiving a letter from the Internal Revenue Service (IRS) can be an intimidating experience for any taxpayer. Among the various notices the IRS sends, Letter 566 is particularly significant as it signals the initiation of a tax audit. However, understanding what this letter entails and how to properly respond can demystify the process and alleviate much of the associated stress. This article provides a comprehensive overview of IRS Letter 566 to offer  detailed guidance for

Receiving a notice from the Internal Revenue Service (IRS) can be an intimidating experience. One of the most common notices taxpayers receive is the CP2000, which can often be a source of confusion and anxiety. This article provides a comprehensive overview of the IRS CP2000 notice to demystify the process and empower taxpayers with the knowledge to respond effectively.  What is an IRS CP2000 Notice?   A CP2000 notice, also known as an underreporter inquiry, is a notificatio

Receiving a notice from the Internal Revenue Service (IRS) can be a stressful experience. One such notice, the CP2566, is particularly important to understand as it signifies that the IRS has no record of your tax return and has taken the step of preparing one for you. This article provides a comprehensive overview of the CP2566 notice, the legal authority behind it, the implications for taxpayers, and the steps you should take if you receive one. What is a CP2566 Notice? A C

Receiving a notice from the Internal Revenue Service (IRS) can be a stressful experience. One such notice you might encounter is Form 15103, officially titled "Form 1040 Return Delinquency." This form is your opportunity to communicate with the IRS when they believe you have an unfiled tax return. This article provides a comprehensive overview of Form 15103, why you might receive it, and how to properly respond.    What is Form 15103?   Form 15103 is a response document sent

Receiving a notice from the Internal Revenue Service (IRS) can be a source of anxiety for many taxpayers. Among the various communications issued by the agency, the CP59 notice holds particular significance as it addresses a fundamental aspect of tax compliance: the failure to file a tax return. This article provides a comprehensive overview of the IRS CP59 notice to offer a detailed understanding of this critical tax document.  What is an IRS CP59 Notice?   The CP59 notice i

Receiving a notice from the Internal Revenue Service (IRS) can be an unsettling experience. Among the various communications the agency sends, the CP11 notice is one of the most common. This notice informs you that the IRS has corrected what it believes to be a mathematical or clerical error on your tax return, and as a result, you now owe more tax. While it may seem straightforward, the CP11 notice operates under a special set of rules known as "math error authority," which

Receiving a notice from the Internal Revenue Service (IRS) can be an intimidating experience for anyone. Among the various communications sent by the agency, the CP14 Notice, formally titled “Notice of Tax Due and Demand for Payment,” is one of the most common. While it signals that you have a balance due, it is not a cause for panic. This article provides a comprehensive guide to understanding the CP14 notice, its legal underpinnings, and the steps you should take to resolve

Receiving a notice from the Internal Revenue Service (IRS) can be a stressful experience. One such notice, the CP49, informs taxpayers that the IRS has used all or part of their expected tax refund to pay a past-due tax liability. This process is known as a refund offset. This article provides a comprehensive overview of the CP49 notice, the legal authority behind it, and what you should do if you receive one.  What is a CP49 Notice?  The CP49 notice is an official communicat

Receiving a letter from the Internal Revenue Service (IRS) can be an unsettling experience. However, if you’ve received IRS Letter 12C, there’s no need to panic. This letter is not an audit notice or a demand for payment. Instead, it’s a routine request for additional information to help the IRS process your individual income tax return. This guide will walk you through what Letter 12C is, why you might have received it, and how to respond, all based on authoritative sources

The IRS announced today that 21 states that issued special payments to their residents will not have report those payments for federal...

Earlier this week the IRS changed some of their tax deadlines for Californians impacted by the current storms. The California Franchise...

The IRS has extended the deadline for Californians to file federal individual and business tax returns as well as tax payments for tax...

The Taxpayer Advocate Service (TAS) is an independent office within the Internal Revenue Service (IRS) that helps taxpayers to resolve disputes with the Internal Revenue Service. They also make recommendations to the United States Congress about changes to existing laws in order to improve the functioning of the federal taxation system. The National Taxpayer Advocate (NTA) heads the Taxpayer Advocate Service (TAS). In her recent report to the US Congress, the current NTA, Eri