Tips on How to Deal with an IRS Letter or Notice

The following are eight facts taxpayers should be aware of regarding IRS letters or notices:

(1)	There are a variety of reasons why a taxpayer may receive an IRS notice, including a request for payment or additional information or notification of account changes. In general, a notice deals with a very particular issue regarding a taxpayer’s account or tax return.
(2)	Each letter and notice provides specific instructions on what action needs to be taken.
(3)	If a correction notice is received, the taxpayer should review the document and compare it with his or her tax return.
(4)	If the taxpayer agrees with the correction to his or her account, a reply is generally not necessary unless a payment is required or the notice instructs otherwise.
(5)	If the taxpayer does not agree with the correction, the taxpayer should respond as requested. A written explanation should be sent as to why the taxpayer disagrees with the IRS correction. Any documents and information the taxpayer wants the IRS to consider should be included, along with the bottom tear-off portion of the notice. The information should be mailed to the IRS address displayed in the upper left portion of the notice. It may take up to 30 days to receive a response.
(6)	Although most correspondence can be conducted without calling or visiting an IRS office, if the taxpayer has questions, he or she may call the telephone number in the upper right portion of the notice. The taxpayer should have a copy of his or her tax return and the correspondence available in order to help the IRS respond to the inquiry.
(7)	Taxpayers should keep copies of any correspondence with their records .
(8)	The IRS does not communicate by e-mail regarding taxpayer accounts or tax returns. IRS letters and notices are sent only through the mail.