{"id":1642,"date":"2017-01-19T14:19:52","date_gmt":"2017-01-19T14:19:52","guid":{"rendered":"http:\/\/www.patellawoffices.com\/blog\/?p=1642"},"modified":"2018-01-19T14:25:19","modified_gmt":"2018-01-19T14:25:19","slug":"irs-letters-and-notices-offering-an-appeal-opportunity","status":"publish","type":"post","link":"https:\/\/patellawoffices.com\/blog\/planning-for-tax-minimization\/irs-letters-and-notices-offering-an-appeal-opportunity\/","title":{"rendered":"IRS Letters and Notices Offering an Appeal Opportunity"},"content":{"rendered":"<p>There are many missed opportunities to solve tax problems with the IRS through the IRS Appeals office. Below is a list of the most common IRS letters and notices affording an IRS appeals opportunity.<\/p>\n<p><b>Letter 11 \u2013 Final Notice of Intent to Levy and Notice of Your Right to a Hearing<br \/>\n<\/b>This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the proposed action with the Office of Appeals.<\/p>\n<p><b>Letter 525 \u2013 General 30 Day Letter<br \/>\n<\/b>You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you do not agree with the proposed adjustments. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office\/individual that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal\/protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 531 \u2013 Notice of Deficiency<\/b><br \/>\nYou will get this letter if you owe additional tax or other amounts for the tax year(s) listed in the letter. The letter explains how to dispute the adjustments if you do not agree. If you want to dispute the adjustments without payment, you will have 90 days from the notice date to file a petition with the Tax Court.<\/p>\n<p><b>Letter 692 \u2013 Request for Consideration of Additional Findings<br \/>\n<\/b>You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you do not agree with the proposed adjustments. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office\/individual that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal\/protest. You need to file your protest within 15 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><strong>Letter 915\u00a0\u2013 Letter to Transmit Examination Report<\/strong><br \/>\nThis letter explains adjustments in amount of tax. The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter or referenced publications explain how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><strong>Letter 950\u00a0\u2013 30 Day Letter-Straight Deficiency or Over-Assessment<\/strong><br \/>\nThis letter is used for un-agreed, straight deficiency, straight overassessment or mixed deficiency and overassessment cases. This letter may be used for various types of tax. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office or individual that sent you the letter. The letter contains information and lists IRS publications on how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 1058 \u2013 Final Notice Reply Within 30 Days<br \/>\n<\/b>This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<p><b>Letter 1085 \u2013 30-Day Letter Proposed 6020(b) Assessment<\/b><br \/>\nThis letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<p><b>Letter 1153 \u2013 Trust Funds Recovery Penalty Letter<\/b><br \/>\nThis letter explains that the IRS\u2019s efforts to collect the federal employment or excise taxes due from the business named on the letter have not resulted in full payment of the liability. Therefore, the IRS proposes to assess a penalty against you. If you agree with this penalty for each tax period shown, you are asked to sign Part 1 of the enclosed Form 2751 and return it to the person\/office that sent you the letter. If you do not agree you can submit a request for appeal to the office\/individual that sent you the letter. \u00a0The letter contains information and lists IRS publications on how to file an appeal\/protest. You need to file your protest within 60 days from the date of the letter in order to appeal this decision with the Office of Appeals.<\/p>\n<p><b>Letter 3016 \u2013 IRC Section 6015 Preliminary Determination Letter (30 Day)<\/b><br \/>\nThis is a preliminary letter giving you 30 days to appeal the determination for innocent spouse relief under IRC Section 6015. The letter explains that if you do not agree with the determination you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter explains how you file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 3391 \u2013 30-Day Non-filer Letter<\/b><br \/>\nThis letter advises you the IRS believes you are liable for filing tax returns for the periods identified in the letter. It includes a report giving you a computation of the proposed adjustments to your tax return and explains the adjustments. The letter explains that if you agree with the adjustments, you sign and return the agreement form. If you do not agree, you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter or referenced publications explain how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 3727 \u2013 30-Day Letter Notifying Taxpayer No Change to Original Report Disallowing EIC Based on Failure to Meet Residency Test for Children Claimed<\/b><br \/>\nThis letter explains why the IRS will not allow your earned income credit (EIC). The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter or referenced publication explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 3728 \u2013 30-Day Letter Notifying Taxpayer No Change to Original Report Partially Disallowing EIC Based on Failure to Meet Residency Test for 1 Child<\/b><br \/>\nThis letter explains why the IRS can only give you part of your earned income credit (EIC). The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter or referenced publication explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n<p><b>Letter 3172 \u2013 Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320<\/b><br \/>\nThis letter is to notify you the IRS filed a notice of tax lien for the unpaid taxes. If you do not agree you can request appeals consideration within 30 days from the date of the letter. The letter and publications explain how to request a hearing from Appeals. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your lien notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<h2>Notices<\/h2>\n<p><b>CP 90 \u2013 Final Notice of Intent to Levy<\/b><br \/>\nCP 90 notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<p><b>CP 92 \u2013 Notice of Levy upon Your State Tax Refund<br \/>\n<\/b>CP 92 notifies you that the IRS levied your state tax refund to pay your unpaid federal taxes. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<p><b>CP 242 \u2013 Notice of Levy upon Your State Tax Refund<\/b><br \/>\nCP 242 notifies you that the IRS levied your state tax refund to pay your unpaid federal tax. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.<\/p>\n<p><b>CP 523 \u2013 IMF Installment Agreement Default Notice<\/b><br \/>\nCP 523 notifies you that the IRS intends to terminate your installment agreement in 30 days. You have the right to request an appeal if you do not agree by following the instructions in the notice.<\/p>\n<p><b>CP 2000<\/b><br \/>\nYou receive this letter when the IRS receives income, deduction or credit information that does not match your return. You are provided a computation of the proposed adjustments to your tax return based upon this information. If you agree, you sign and return the agreement forms. If you do not agree, you can submit a request for appeal\/protest to the office\/individual that sent you the letter. The letter explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>There are many missed opportunities to solve tax problems with the IRS through the IRS Appeals office. Below is a list of the most common IRS letters and notices affording an IRS appeals opportunity. Letter 11 \u2013 Final Notice of Intent to Levy and Notice of Your Right to a Hearing This letter is to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_daextam_enable_autolinks":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1642","post","type-post","status-publish","format-standard","hentry","category-planning-for-tax-minimization"],"_links":{"self":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/comments?post=1642"}],"version-history":[{"count":1,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1642\/revisions"}],"predecessor-version":[{"id":1643,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1642\/revisions\/1643"}],"wp:attachment":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/media?parent=1642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/categories?post=1642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/tags?post=1642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}