RECOMMENDATION 01120-1
RECOMMENDATION TEXT:
Pg 1, top right corner, “For Your Reference” box Before “Visit IRS.gov/lt38 to avoid additional interest and applicable penalties.”, Add the tax year, Communication and clarification – Taxpayer communication assistance
IRS Action: Not adopted
RECOMMENDATION 01120-2
RECOMMENDATION TEXT:
Before “Visit IRS.gov/lt38 to avoid additional interest and applicable penalties.”, Add the tax form Communication and clarification – Taxpayer communication assistance
IRS Action: Not adopted
RECOMMENDATION 01120-3
RECOMMENDATION TEXT:
After “Visit IRS.gov/lt38 to avoid additional interest and applicable penalties.”, Add: If you need assistance, please don’t hesitate to contact us at xxx-xxx-xxxx. Communication and clarification – Taxpayer communication assistance
IRS Action: Not adopted
RECOMMENDATION 01120-4
RECOMMENDATION TEXT:
Pg 1, first paragraph During the pandemic, the IRS suspended mailing some collection notices while we continued to process tax returns and correspondence. We are resuming normal operations and providing this update on your outstanding balance to help you stay informed. This notice shows the amount you owe, including interest and penalties, and offers options to help you pay your balance. During the pandemic, the IRS suspended mailing some collection notices while we continued to process tax returns and correspondence. We have resumed normal operations and are providing this update on your outstanding balance to help you stay informed. This notice shows the amount you owe, including interest and penalties, and offers options to help you pay your balance. Reformat paragraph, put a double space between the first statements and the last statement about the amount includes any penalty relief received, and bold the last statement, for ease in reading by the taxpayer.
IRS Action: Not adopted
RECOMMENDATION 01120-5
RECOMMENDATION TEXT:
Pg 1, first paragraph The amount below reflects any penalty relief you may have automatically received related to the suspension of notices. Bold: The amount below reflects any penalty relief you may have automatically received related to the suspension of notices. Bold to highlight
IRS Action: Not adopted
RECOMMENDATION 01120-6
RECOMMENDATION TEXT:
Pg 1, top section It’s always in your best interest to pay in full as soon as you can to minimize interest and penalties. The IRS has information and options available to help you meet and understand your tax responsibilities. Bold: It’s always in your best interest to pay in full as soon as you can to minimize interest and penalties. The IRS has information and options available to help you meet and understand your tax responsibilities. Bold to highlight the fact that interest and penalties are accruing.
IRS Action: Not adopted
RECOMMENDATION 01120-7
RECOMMENDATION TEXT:
Pg 1, bottom section How to access your account: pay quickly, easily to avoid added interest, penalties How to access your account to pay quickly and easily, in order to avoid added interest and penalties Re-word for grammar, punctuation
IRS Action: Partially adopted
RECOMMENDATION 01120-8
RECOMMENDATION TEXT:
Pg 1, bottom section Pay your balance online. Visit IRS.gov/payments on a computer or mobile device. It’s fast, secure, and you’ll receive instant confirmation of your payment. Pay your balance online. Go directly to the site IRS.gov/payments on a computer or mobile device or scan the QR code. Make reference to use the QR code on the form.
IRS Action: Partially adopted
RECOMMENDATION 01120-9
RECOMMENDATION TEXT:
Page 1, add paragraph after “Amount Due” table If no action is taken within {14 or 21?} days, then the IRS will begin sending notices for collection. The LT38 has a deadline that, if unmet, will result in the taxpayer being sent to the point they were in the IRS’s collections channel before the IRS paused sending out many collection notices during the pandemic.
IRS Action: Partially adopted
RECOMMENDATION 01120-10
RECOMMENDATION TEXT:
Pg 2, top section The IRS understands you may not be able to pay the full amount right now and has the following options available: Please go directly to IRS.gov/paymentplans on a computer or mobile device or scan the QR code. The IRS understands you may not be able to pay the full amount right now and has the following options available, including payment plans: Add reference within language to point to QR scan.
IRS Action: Partially adopted
RECOMMENDATION 01120-11
RECOMMENDATION TEXT:
Pg 2, middle section Pay over time If you owe less than $100,000, you can visit IRS.gov/paymentplans for self-service options to apply for a payment plan online. You can choose from a variety of plan options and get instant confirmation if you qualify BOLD: Pay over time If you owe less than $100,000, you can visit IRS.gov/paymentplans for self-service options to apply for a payment plan online. Bold to highlight to taxpayer so that when they read this letter, their eyes will quickly see the instructions that fit their particular situation. For those that quickly skim letters and may not read the entire language in the letter, bolding these words will allow the taxpayer to quickly go to these instructions if applicable.
IRS Action: Partially adopted
RECOMMENDATION 01120-12
RECOMMENDATION TEXT:
Pg 2, middle section If you owe more than $100,000 and can’t pay your full balance, please call us at 123-456-6789 or complete Form 9465, Installment Agreement Request. Visit IRS.gov/ forms to locate instructions and download a copy of the form BOLD: If you owe more than $100,000 and can’t pay your full balance, please call us at 123-456-6789 or complete Form 9465, Installment Agreement Request. Visit IRS.gov/ forms to locate instructions and download a copy of the form Bold to highlight to taxpayer so that when they read this letter, their eyes will quickly see the instructions that fit their particular situation. For those that quickly skim letters and may not read the entire language in the letter, bolding these words will allow the taxpayer to quickly go to these instructions if applicable.
IRS Action: Partially adopted
RECOMMENDATION 01120-13
RECOMMENDATION TEXT:
Pg 2, middle section Visit IRS.gov/ forms to locate instructions and download a copy of the form Go to IRS.gov/f9465 to locate instructions and download a copy of the form Consistent with other wording in form **
IRS Action: Partially adopted
RECOMMENDATION 01120-14
RECOMMENDATION TEXT:
Pg 2, bottom section You may qualify to apply for a long-term payment plan online by visiting IRS.gov/ paymentplans. BOLD: You may qualify to apply for a long-term payment plan online by visiting IRS.gov/paymentplans. Bold this statement to highlight to the taxpayer that there are long-term payment plans that may be beneficial to them and also encourage the taxpayer to set up this type of payment plan to avoid further issues that arise with non-payment of tax bills.
IRS Action: Partially adopted
RECOMMENDATION 01120-15
RECOMMENDATION TEXT:
Page 3, Your Billing Summary Move “1. Internal Revenue Code Section 6601” and “1. Internal Revenue Code Section 6651” in a smaller font underneath the table. Change the “1.“ to a “1” in superscript. The way the letter is currently written has the references to the IRC after the superscripts in the table. The current placement of the superscript definitions is confusing and would be better understood in a different format closer to the table.
IRS Action: Partially adopted
RECOMMENDATION 01120-16
RECOMMENDATION TEXT:
Page 3, Where to Find More Information “You can contact us by mail at the following address…” See below to encourage use of Taxpayer Online Account (OLA). Add the following section: “TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice.” Add a QR Code to go to the taxpayer on-line account. Taxpayer satisfaction is generally very low when they must contact the IRS by mail. Instead, encourage the taxpayer to upload documents to OLA and/or call the individual help line. Our committee is receiving multiple requests and/or comments regarding taxpayer confusion and difficulty in receiving and understanding IRS Notices and Correspondence. This will help taxpayers remain or become compliant, increase efficiency, reduce frustration. The IRS will also receive less phone calls, less paper, less frustrated taxpayers. The Notices and Correspondence Committee believes that if the taxpayer knew they could create an on-line account, much of this confusion could be alleviated. Most taxpayers are trying to obtain or confirm individual account information on the main IRS page. OR, taxpayers never visit the IRS main page to realize that taxpayers have the ability to create and view taxpayer’s individual on-line account information. Therefore, we respectfully request that this text be included in all IRS correspondence. Our committee would then recommend further detail and improvements under the taxpayer on-line account.
IRS Action: Partially adopted
RECOMMENDATION 01120-17
RECOMMENDATION TEXT:
Add the following section: The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. TAS can offer you help if your tax problem is causing a financial difficulty, you’ve tried but been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure isn’t working as it should. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. Visit www.taxpayeradvocate.irs.gov or call 123-456-6789. Include the TAS QR code. Add TAS information, which may be especially useful and important to taxpayers technologically challenged.
IRS Action: Partially adopted
RECOMMENDATION 01120-18
RECOMMENDATION TEXT:
Page 3-4, Taxpayer rights and source of assistance Add the following section: The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes, or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. Include the TAP QR Code. Add TAP information to increase general awareness.