Recently the IRS began sending Intent to Levy notices, including Federal Payment Levy Program (FPLP) notices. The FPLP is an automated process the IRS uses to systemically levy federal payments owed to taxpayers, including Social Security benefits. No matter what kind of collection notice you receive, don't ignore it!
Letters and notices
If a taxpayer gets a suspicious letter or notice, they can check to see if it's really the IRS: Log in to their secure IRS Online Account to find a copy of the notice or letter. Contact IRS customer service to verify it, if they weren't able to do so in their Online Account.
The computer-generated letters are usually sequenced, first starting “soft” with an initial balance due statement, and then continuing with increasing intensity, leading to a Final Notice of Intent to Levy.
Some IRS notices are sent via certified mail, such as the Notice of Intent to Levy, while others are mailed via regular post, like changes made to your tax return. Read all IRS letters and notices you receive, both certified and via regular mail. Do not ignore any of them.
Should your account be selected for audit, we will notify you by mail. We won't initiate an audit by telephone. Assistance is available to help you understand the letter/notice received: Understanding your IRS notice or letter.
The IRS and authorized private debt collection agencies do send letters by mail. Taxpayers can also view digital copies of select IRS notices by logging into their IRS Online Account.
The IRS will issue these balance due notices and letters in gradual stages in 2024 to ensure taxpayers who have questions or need help are able to reach an IRS assistor. This will also provide additional time for tax professionals assisting taxpayers.
Definition of computer letter
computer-generated letter that appears to have been created especially for a particular reader. Fill-in letters are preprinted forms with blanks available for printing each recipient's name, address, and/or other information known about him.
The IRS is generally clear and concise in its letters and notifications. An IRS audit letter is certified mail that will clearly identify your name, taxpayer ID, form number, employee ID number, and contact information.
The IRS sends a variety of notices and letters via certified mail to ensure that important tax matters are effectively communicated to taxpayers. These notices, which often relate to tax liability or unpaid taxes, require timely attention and action.
The masked SSN displays only the last four digits of an individual's identifying number and is shown in the format XXX-XX-1234 or ***-**-1234. IRS masked and/or removed SSNs on numerous taxpayer-sensitive collection and enforcement-related notices and letters.
The letter's formatting and language should be professional, with no typos, grammatical errors, or strange fonts. It should address you by name and refer to details specific to your tax situation, such as your Social Security number and tax years. IRS scammers won't have access to this kind of information.
Use Where's My Refund, call us at 800-829-1954 and use the automated system, or speak with an agent by calling 800-829-1040 (see telephone assistance for hours of operation). However, if you filed a married filing jointly return, you can't initiate a trace using the automated systems.
The IRS waits to record most tax liens until after it has sent all five notices in the collection notice stream and hasn't received payment.
Most IRS letters and notices are about federal tax returns or tax accounts. Each notice deals with a specific issue and includes specific instructions on what to do. Don't panic. The IRS and its authorized private collection agencies do send letters by mail.
If you receive an IRS notice or letter
We may send you a notice or letter if: You have a balance due. Your refund has changed. We have a question about your return.
An irs audit letter will usually come from the Internal Revenue Service but may also come from the Department of Treasury. Finally, the notice will include the name of the IRS agent completing the examination with their signature.
If we take money from a federal payment to pay an overdue debt that you owe, you will get a letter notifying you of the offset.
If the IRS determines that an employee does not have enough withholding, we will notify you to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee.
6 years - If you don't report income that you should have reported, and it's more than 25% of the gross income shown on the return, or it's attributable to foreign financial assets and is more than $5,000, the time to assess tax is 6 years from the date you filed the return.
Characteristics of an Official IRS Audit Letter
Within this envelope, you'll find crucial details such as your name, taxpayer identification number (usually your Social Security Number or Employer Identification Number), the tax year being audited, and a unique notice or identification number specific to your case.
If the IRS decides that your return merits a second glance, you'll be issued a CP05 Notice. This notice lets you know that your return is being reviewed to verify any or all of the following: Your income. Your tax withholding.