RECOMMENDATION 01071-1
RECOMMENDATION TEXT:
CP 23 None-new material added Insert The IRS “Understanding your CP23 notice” https://www.irs.gov/individuals/understanding-your-cp23-notice This recommendation provides an additional explanation resource for the Taxpayer. Taxpayer Rights and Sources of Assistance
IRS Action: Recommended
RECOMMENDATION 01071-2
RECOMMENDATION TEXT:
CP 23 None-new material added Add QRC for the IRS link in previous recommendation Allow taxpayers to easily and efficiently access IRS website
IRS Action: Recommended
RECOMMENDATION 01071-3
RECOMMENDATION TEXT:
CP 23 None-new material added Insert the TAS “Notices from the IRS” https://www.taxpayeradvocate.irs.gov/notices/cp-23/ This recommendation provides an additional explanation resource for the Taxpayer. Taxpayer Rights and Sources of Assistance
IRS Action: Recommended
RECOMMENDATION 01071-4
RECOMMENDATION TEXT:
CP 23 None-new material added Add QRC for the TAS link in previous recommendation Allows taxpayers to easily and efficiently access TAS website
IRS Action: Recommended
RECOMMENDATION 01071-5
RECOMMENDATION TEXT:
CP23 Page 1: listed under “Amount due” “If you already have an installment or payment agreement in place for this tax year, then continue with that agreement.” “If you have an approved payment agreement, or have applied for one for this tax year, then continue making payments according to that agreement — no additional action is required.” When taxpayer receives a notice from IRS, taxpayer may be confused by the notice if they are already in an agreement. This language clarifies that no new or additional action is required if an agreement is already in place.
IRS Action: Recommended
RECOMMENDATION 01071-6
RECOMMENDATION TEXT:
Page 2: listed under “Payment options” Add a QRC for the IRS.gov/payments website Allows taxpayers to easily and efficiently access IRS website
IRS Action: Recommended
RECOMMENDATION 01071-7
RECOMMENDATION TEXT:
Page 2: Add New Section titled “Additional Information” This will create the frame for the next following recommendation for a QRC for Individual Online Accounts. This IOLA recommendation calls out an IRS Priority to encourage online accounts. The new section heading is a necessary precursor.
IRS Action: Recommended
RECOMMENDATION 01071-8
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: 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. Our committee is receiving multiple requests and/or comments regarding taxpayer confusion and difficulty in receiving and understanding IRS Notices and Correspondence. This may help taxpayers remain or become compliant, increase efficiency, reduce frustration. The IRS may ay also receive less phone calls, less paper, less frustrated taxpayers. Delete “Notices and Correspondence Committee believes that if the taxpayer knew they could create an on-line account, much of this confusion could be alleviated.” Creation of an on-line account may reduce taxpayer confusion. 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 at the top of ALL IRS correspondence. Our committee would then advocate for further detail and improvements under the taxpayer on-line account – which our committee will discuss and present
IRS Action: Recommended
RECOMMENDATION 01071-9
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: Add a QR Code to go to the taxpayer on-line account. Communication and clarification – Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-10
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: Include the TAS QR Code. Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-11
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: Include the TAS QR Code. Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-12
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: 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. Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-13
RECOMMENDATION TEXT:
Page 2: listed under “Additional Information” Add the following section under “Additional Information”: Include the TAP QR Code. Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-14
RECOMMENDATION TEXT:
CP23 Page 1: If you already have an installment or payment agreement in place for this tax year, then continue with that agreement If you already have an installment or payment agreement in place for this tax year, then continue with that agreement. Bold to highlight to taxpayer they just continue an installment agreement if they already have one in place.
IRS Action: Recommended
RECOMMENDATION 01071-16
RECOMMENDATION TEXT:
Page 1, What you need to do Add the following bullet under Pay your monthly bill: You can review or revise your current payment plan (type of agreement, due dates, amount you need to pay, and any other terms) by logging into the online payment agreement tool using the Apply/Revise button Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-17
RECOMMENDATION TEXT:
Page 1, What you need to do (From ID # above) Add the hyper link Apply/Revise button Taxpayer Rights and Sources of Assistance.
IRS Action: Recommended
RECOMMENDATION 01071-18
RECOMMENDATION TEXT:
Page 1, “If you agree with the changes we made:” “Pay the amount due of by XX/XX/XXXX to avoid additional penalty and interest charges” “Pay the amount due of $ by XX/XX/XXXX to avoid additional penalty and interest charges.” Adds a dollar sign and a period at the end of the sentence. Other amounts include the dollar sign. All other bullet points have periods.
IRS Action: Recommended
RECOMMENDATION 01071-19
RECOMMENDATION TEXT:
Page 2, “Your payments and credits” Add a “Your calculations” column. Provides greater transparency with what was reported on the tax return, and better illustrates to the taxpayer what was changed to figure the “IRS calculations” column. Also, the prior section includes a “Your calculations” section.
IRS Action: Recommended
RECOMMENDATION 01071-20
RECOMMENDATION TEXT:
Page 2, “Payments credited to your account for XXXX” “Our Records show that you didn’t make estimated tax payments.” “Our records show that you didn’t make estimated tax payments.” Removes unnecessary capitalization from the second word.
IRS Action: Recommended
RECOMMENDATION 01071-21
RECOMMENDATION TEXT:
Page 2, “Interest” “Interest (Internal Revenue Code Section 6601” “Interest (Internal Revenue Code Section 6601)” Makes the heading consistent with other headings (see Penalties section, Failure to File or Failure to Pay or Fail to pay proper estimated tax); moves parentheses to the next line and unbold it.
IRS Action: Recommended
RECOMMENDATION 01071-22
RECOMMENDATION TEXT:
Page 2, “Interest” column headings “Interest factor” and “Interest charge” “Interest factor” and “Interest charge” Bolds the first letter in the word, similar to “Interest rate” in the same column heading titles.