IRS Letter Samples: Navigate Tax Matters with Confidence

Understanding & Responding to IRS Letters: A Comprehensive Guide

Receiving a letter from the IRS can be unsettling, but understanding the issue and responding appropriately is crucial. This guide provides 24 sample letters for various situations, enabling you to communicate effectively, address concerns, and resolve tax-related matters with confidence. Carefully review each sample to adapt it to your specific circumstance. Remember to always keep copies of all correspondence sent to the IRS.

Sample Letter Categories and Key Considerations

These sample letters cover common scenarios, including responding to notices, requesting payment plans, appealing audit results, and correcting errors. Before sending any letter, ensure you fully understand the IRS’s request or concern. Include all necessary documentation and keep your tone professional and respectful. Consider consulting with a tax professional for personalized advice.

24 Sample Letters to the IRS

1. Responding to a Notice of Deficiency

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Notice of Deficiency – [Your SSN/EIN]

Dear Sir/Madam,

This letter is in response to your Notice of Deficiency dated [Date of Notice], regarding [Year] taxes. [State whether you agree or disagree with the deficiency. If you disagree, briefly explain why and state that you will provide documentation].

I will be providing supporting documentation within the timeframe specified in your notice. Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]

2. Requesting a Payment Plan (Installment Agreement)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice or IRS Contact Address]

RE: Request for Installment Agreement – [Your SSN/EIN]

Dear Sir/Madam,

I am writing to request an installment agreement to pay my outstanding tax liability for [Year]. The total amount owed is [Amount]. Due to [Briefly explain your financial hardship], I am unable to pay the full amount at this time.

I propose to pay [Amount] per month, starting on [Date]. I have enclosed Form 9465, Installment Agreement Request. Thank you for considering my request.

Sincerely,
[Your Signature]
[Your Typed Name]

3. Responding to an Audit Notice

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Audit Notice – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

This letter is in response to your audit notice dated [Date of Notice], regarding my [Year] tax return. I am happy to cooperate with the audit process and will provide all necessary documentation as requested.

Please find enclosed [List the documents you are providing]. I am available to meet with you at your convenience. Please contact me at [Your Phone Number] or [Your Email Address] to schedule a meeting.

Sincerely,
[Your Signature]
[Your Typed Name]

4. Requesting a Penalty Abatement

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Request for Penalty Abatement – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am writing to request an abatement of the penalties assessed on my [Year] tax return. I understand that penalties are assessed for late filing/payment; however, I believe I had reasonable cause for the delay. Specifically, [Explain your reasonable cause, e.g., serious illness, death in the family, etc.].

I have attached supporting documentation [List the documentation attached]. I believe these documents demonstrate reasonable cause for the late filing/payment. I respectfully request that you consider my request and abate the penalties.

Sincerely,
[Your Signature]
[Your Typed Name]

5. Correcting an Error on a Previously Filed Return (Amended Return)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address for Amended Returns – check IRS website]

RE: Amended Tax Return – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am submitting an amended tax return (Form 1040-X) for the tax year [Year] to correct an error on my original return. The error concerns [Specifically describe the error, e.g., incorrect income reported, missed deduction, etc.].

I have attached the corrected Form 1040-X, along with supporting documentation to substantiate the changes. The original return was filed on [Date original return was filed]. I apologize for any inconvenience this may cause.

Sincerely,
[Your Signature]
[Your Typed Name]

6. Responding to a Notice Regarding Estimated Tax Payments

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Notice Regarding Estimated Tax Payments – [Your SSN/EIN]

Dear Sir/Madam,

This letter is in response to your notice dated [Date of Notice] regarding my estimated tax payments for [Tax Year]. [Choose ONE of the following options and customize as needed:]

* Option A (You will increase payments): I understand that my estimated tax payments may have been insufficient. I will increase my estimated tax payments for the remaining quarters of [Tax Year] to avoid underpayment penalties.

* Option B (You believe payments were sufficient): I believe my estimated tax payments were sufficient based on my income and deductions for [Tax Year]. My income has [Describe any changes in income that support your claim. For example: decreased, remained the same]. I am attaching [Explain any reasons]
* Option C (You qualify for an exception to the penalty): I believe I qualify for an exception to the underpayment penalty because [Explain the exception you believe applies, e.g., casualty loss, retirement, disability]. I am attaching [Attach any reasons and documentation]

Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]

7. Power of Attorney Declaration

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Declaration Power of Attorney – [Your SSN/EIN]

Dear Sir/Madam,

I would like to formally declare that [Your Name] allow [Attorney Name] with address [Address] to take care of any correspondence with IRS.

Sincerely,
[Your Signature]
[Your Typed Name]

8. Business Tax Return – Late Fillings

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Declaration Business Tax Return – [Your EIN]

Dear Sir/Madam,

I would like to formally declare that business Tax Return [Business Name] will be fill as soon as possible to IRS, due to some business issue on [Issue Date]

Sincerely,
[Your Signature]
[Your Typed Name]

9. Requesting a Copy of Tax Return

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Requesting a Copy of Tax Return – [Your SSN/EIN]

Dear Sir/Madam,

I am writing to request a copy of my tax return for the tax year [Year]. My Social Security number is [Your SSN], and my current address is [Your Address]. I need this copy for [State the reason for your request].

Please send the copy to the above address. Thank you for your assistance.

Sincerely,
[Your Signature]
[Your Typed Name]

10. Disputing an Identity Theft Issue

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Identity Theft – [Your SSN/EIN]

Dear Sir/Madam,

I am writing to inform you that I believe I am a victim of identity theft. I received a notice regarding [Explain the notice you received and why you believe it’s related to identity theft]. I did not file this return, nor did I authorize anyone else to do so.

I have already filed Form 14039, Identity Theft Affidavit, with the IRS. I have also notified the Social Security Administration and the Federal Trade Commission. Please investigate this matter and take appropriate action to prevent further fraudulent activity.

Sincerely,
[Your Signature]
[Your Typed Name]

11. Providing Additional Information Requested by the IRS

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from Notice]

RE: Additional Information – [Your SSN/EIN], Notice [Notice Number]

Dear Sir/Madam,

This letter is in response to your request for additional information related to Notice [Notice Number], dated [Date of Notice]. As requested, I am providing the following documents: [List the documents you are providing].

I believe these documents provide the information you need to resolve the issue. Please let me know if you require any further clarification or documentation.

Sincerely,
[Your Signature]
[Your Typed Name]

12. Appealing an IRS Decision (Audit Reconsideration)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address for Appeals – check IRS website]

RE: Appeal of IRS Decision – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am writing to appeal the decision regarding my tax liability for the year [Year], as detailed in your notice dated [Date of Notice]. I disagree with the assessment because [Clearly and concisely state the reason for your disagreement].

I have attached supporting documentation [List the documents you are providing to support your appeal]. I believe this documentation demonstrates that the assessment is incorrect. I request that you reconsider your decision and adjust my tax liability accordingly.

Sincerely,
[Your Signature]
[Your Typed Name]

13. Requesting Innocent Spouse Relief

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address where you file your taxes]

RE: Request for Innocent Spouse Relief – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am writing to request Innocent Spouse Relief under Section 6015 of the Internal Revenue Code for the tax year [Year]. I believe I should be relieved of responsibility for the tax, penalties, and interest related to my (former) spouse’s errors on our joint tax return.

I am requesting relief because [Clearly explain why you believe you qualify for Innocent Spouse Relief. Provide details about your knowledge (or lack thereof) of the errors, the fairness of holding you liable, and any other relevant factors. Include any supporting documents related to divorce, separation, or abuse]. I have enclosed Form 8857, Request for Innocent Spouse Relief.

Sincerely,
[Your Signature]
[Your Typed Name]

14. Informing the IRS of a Change of Address

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address where you file your taxes, or general correspondence address]

RE: Change of Address – [Your SSN/EIN]

Dear Sir/Madam,

This letter is to inform you of my change of address. My old address was: [Your Old Address, City, State, Zip Code]. My new address is: [Your New Address, City, State, Zip Code]. My Social Security number remains [Your SSN].

Please update your records to reflect my new address. Thank you for your attention to this matter.

Sincerely,
[Your Signature]
[Your Typed Name]

15. Requesting a Tax Transcript

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address where you file your taxes, or general correspondence address]

RE: Request for Tax Transcript – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am writing to request a tax transcript for the tax year [Year]. My Social Security number is [Your SSN]. I need this transcript for [State the specific reason you need the transcript, e.g., mortgage application, student loan application, etc.].

Please send the transcript to the following address: [Your Address, City, State, Zip Code]. Thank you for your assistance.

Sincerely,
[Your Signature]
[Your Typed Name]

16. Disputing a Levy on Wages or Bank Account

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address on the Levy Notice]

RE: Dispute of Levy – [Your SSN/EIN], Levy Notice Number [Levy Notice Number]

Dear Sir/Madam,

I am writing to dispute the levy placed on my [Wages or Bank Account – Specify which], as detailed in the levy notice number [Levy Notice Number] dated [Date of Levy Notice]. I believe this levy is in error because [State the reasons why you believe the levy is incorrect. Examples: You have already paid the debt, you are in an active payment plan, the debt is not yours, the levy is causing undue hardship, etc.].

I have attached documentation to support my claim [List any supporting documents you are including, e.g., proof of payment, payment plan agreement, bank statements showing hardship, etc.]. I request that you immediately release the levy and review my case. I am available to discuss this matter further at [Your Phone Number].

Sincerely,
[Your Signature]
[Your Typed Name]

17. Requesting a Collection Due Process (CDP) Hearing

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address on the Notice of Intent to Levy]

RE: Request for Collection Due Process (CDP) Hearing – [Your SSN/EIN], Notice Date [Date of Notice]

Dear Sir/Madam,

This letter is to formally request a Collection Due Process (CDP) hearing in response to the Notice of Intent to Levy dated [Date of Notice]. I received this notice on [Date You Received the Notice]. I disagree with the proposed levy and wish to discuss alternatives to collection.

My reasons for requesting a CDP hearing are as follows: [Clearly and concisely explain your reasons for wanting a hearing. Examples: You need to discuss payment options, challenge the underlying tax liability, request innocent spouse relief, argue that the levy would create undue hardship, etc.]. I would like to explore [Specifically mention the alternatives you want to discuss, e.g., Installment Agreement, Offer in Compromise, etc.]. I have also included [Supporting Documents].
I am open to resolving this matter fairly and efficiently.

Sincerely,
[Your Signature]
[Your Typed Name]

18. Requesting an Offer in Compromise (OIC)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address where OICs are processed – check IRS website]

RE: Request for Offer in Compromise (OIC) – [Your SSN/EIN]

Dear Sir/Madam,

I am writing to request consideration for an Offer in Compromise (OIC) to resolve my outstanding tax liability. I am unable to pay the full amount of my debt due to [Briefly describe your financial hardship, e.g., limited income, significant medical expenses, etc.].

I believe an OIC is the best way to resolve this matter, and I am prepared to submit Form 656, Offer in Compromise, along with all required documentation. I am confident that the offer I propose will be the maximum I can reasonably pay, considering my current financial situation. I understand the processing fees and guidelines to accept the request.

Sincerely,
[Your Signature]
[Your Typed Name]

19. Withdrawal of levies or tax liens

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address where OICs are processed – check IRS website]

RE: Request to Withdraw Levy or Lien – [Your SSN/EIN]

Dear Sir/Madam,

I am writing to request consideration for my withdrawal of Levy or Lien from IRS. I have completely pay for the Tax of year [year] and will request this to withdraw. I will follow up with IRS. I have attached documentation [List any supporting documents you are including, e.g., payment confirmation]

Sincerely,
[Your Signature]
[Your Typed Name]

20. Disputing an Unfiled Tax Return Notice

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from the Unfiled Return Notice]

RE: Response to Unfiled Tax Return Notice – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

This letter is in response to the notice you sent regarding an unfiled tax return for the year [Year]. [Choose ONE of the following options and customize as needed:]

* Option A (You DID file the return): I filed my tax return for [Year] on [Date Filed]. I have attached a copy of my tax return as proof of filing. [I have also included documentation to support reason of fill tax return].

* Option B (You were NOT required to file): I was not required to file a tax return for [Year] because my income was below the filing threshold. [explain the reason for not filing].

* Option C (You are filing the return NOW): I am filing my tax return for [Year] with this letter. [explain the reason for filing tax return].

Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]

21. Responding to a CP2000 Notice (Underreporter Inquiry)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address from the CP2000 Notice]

RE: Response to CP2000 Notice – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

This letter is in response to the CP2000 notice I received on [Date you received the notice], regarding my [Year] tax return. The notice states that there is a discrepancy between the income I reported and the information reported to the IRS by a third party [Specify the source of the discrepancy, e.g., Form 1099 from Employer X, Brokerage Firm Y, etc.].

[Choose ONE of the following options and customize as needed:]

* Option A (You agree with the CP2000): I agree with the adjustments proposed in the CP2000 notice and will pay the additional tax due. [if applicable, state the payment you made.]

* Option B (You disagree with the CP2000): I disagree with the adjustments proposed in the CP2000 notice. I believe the information I originally reported on my tax return was correct because [Explain why you disagree and provide supporting documentation. Examples: You never received the income reported by the third party, the income was reported incorrectly, the income was already included on your return, etc.]. [I will provide supporting documents]

Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]

22. Requesting Release of Erroneous Levy

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address on the Levy Notice]

RE: Request for Release of Erroneous Levy – [Your SSN/EIN], Levy Notice Number [Levy Notice Number]

Dear Sir/Madam,

I am writing to request the immediate release of the levy placed on my [Specify the asset levied, e.g., wages, bank account, property, etc.]. I believe this levy is erroneous because [Clearly and specifically explain why the levy is incorrect. Examples: The debt has already been paid, the levy exceeds the amount owed, the levy violates a previous agreement, the property is exempt from levy under state or federal law, etc.].

I have attached documentation to support my claim that the levy is erroneous [List the attached documentation]. I request that you immediately release the levy and cease all further collection activity related to this matter. The levy is causing significant hardship, [Explain your harship reason]
I am available to discuss this matter further at [Your Phone Number].

Sincerely,
[Your Signature]
[Your Typed Name]

23. Requesting an Extension to File a Tax Return

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address for where you normally fill tax]

RE: Request for Extension to File Tax – [Your SSN/EIN], Tax Year [Year]

Dear Sir/Madam,

I am writing to request an extension of time to file my tax return for the tax year [Year]. I need until [Date of Your Request] to submit my tax return.

I would like to have more time to gather and complete my request. This includes receipts from year [Year].

Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]

24. Regarding FBAR Issues (Report of Foreign Bank and Financial Accounts)

[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Date]

Internal Revenue Service
[Address for FBAR Compliance – check IRS website]

RE: FBAR Compliance Matter – [Your SSN/EIN]

Dear Sir/Madam,

This letter concerns my obligations to report foreign bank and financial accounts (FBAR) on FinCEN Form 114. [Choose ONE of the following options and customize as needed:]

* Option A (Voluntary Disclosure): I am submitting this letter as part of a voluntary disclosure to correct past failures to file FBARs for the years [List the Years]. I was unaware of the FBAR filing requirements until recently.
* Option B (Reasonable Cause for Late Filing): I am filing my FBAR for the year [Year] late due to reasonable cause. [List the reason for late filing].

Thank you for your time and consideration.

Sincerely,
[Your Signature]
[Your Typed Name]