The IRS may send you a letter or notice to request payment for taxes,
notify you of a change to your account, or request additional information.
Please review the correspondence and compare it with the information on
your return. If you agree with the correction to your account no reply
is necessary, unless a payment is due. If you do not agree with the correction
we made, it is important that you respond as requested. Please write and
explain why you disagree. Include any documents and information you wish
us to consider with the bottom tear-off portion of the notice, to the IRS
address shown in the upper left-hand corner of the notice. Allow at least
30 days for a response from us.
If you are due a refund because of our adjustment, it will be sent
to you unless you owe other past-due obligations the law requires us to
collect, such as other taxes, child support, student loans, etc. Any refund
issued as a result of our change or correction, should be received within
6 weeks from the date of the notice.
Sometimes we send a second letter or notice requesting additional
information or providing additional information to you. Be sure to keep
copies of any correspondence with your records.
If you made a payment for which you haven't been given credit, send
us proof of the payment. If payment was made by check, send a copy of the
front and back of the check. DO NOT SEND YOUR ACTUAL CHECK; SEND ONLY A
COPY OF IT. If payment was made by money order, you must obtain a copy
of the front and back of the canceled money order from the place where
the money order was purchased.
If you contacted us about a lost or stolen refund check, the notice
we sent you will tell you what action to take. If you have received a Notice
CP-2000, select Topic 652.
If you make quarterly estimated tax payments, please review your
computation. You may need to make changes to the amount of your payments
based on the changes we made.
All notices should tell you where to send your reply. In most cases,
it will be to the IRS service center where you filed your return.
Most correspondence can be handled without calling or visiting an
IRS office, if you follow the instructions in the letter or notice. However,
if you have questions, call the telephone number in the upper right-hand
corner of the notice. Have a copy of your tax return and the correspondence
available when you call, so your account can be readily accessible.
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