TAP RECOMMENDATION
ID 1559 Page 1,
What you need to do
Review this notice and compare our changes to the information on your tax return. There shouldn’t be a comma after the word notice.
ID 1559
Adopted – Proposed implementation date February 1, 2021
TAP RECOMMENDATION
ID 1560 Page 1 & 2,
What you need to do
“If you do not agree with the changes” should be placed before “If you agree with the changes we made” The number of steps the taxpayer must take if they don’t agree is much longer than what they need to do if they agree. This gives the appearance that it is easier to just agree with the changes by placing the burden of proof on the taxpayer.
ID 1560
Adopted – Proposed implementation date February 1, 2021
TAP RECOMMENDATION
ID 1561 Page 1 & 2,
What you need to do
“If you do not agree with the changes” should be placed before “If you agree with the changes we made” The number of steps the taxpayer must take if they don’t agree is much longer than what they need to do if they agree. This gives the appearance that it is easier to just agree with the changes by placing the burden of proof on the taxpayer.
ID 1561
Non-Adopted
TAP RECOMMENDATION
ID 1562 Page 2,
What you need to do
Second Bullet under “If you don’t agree with the changes” “To preserve your formal appeal rights, including the right to appeal our decision in tax court, you must contact us by phone or in writing within 60 days of the date of this notice. If you provide us
information that supports your original return, we will reverse the change. If we believe the information you provide does not support your original return, we will forward your case for audit, in which case you will be contacted by the audit staff within 6 weeks to explain the process and your rights.” The language currently being used introduces the term “reversal.” That term is used as both a noun and a verb in the same sentence and creates a third transaction. (i.e., original claim, change by IRS, and reversal).
Referring only to the original claim and the change the IRS made simplifies the instructions.
Systemic advocacy told us that the IRS will reverse the change if the TP provides the information to justify the original return after the 60-day period but before the CSED. The current last line of this paragraph implies that if the issue isn’t resolved within the 60 days it’s a “done deal”.
Information provided to the taxpayer should be consistent with information provided on IRS.gov related to CP12 when queried by taxpayers. Also, it should be consistent with guidance found in IRM 21.5.4.4.1, IRM 21.5.4.4.2, IRM 21.5.4.5.4, and IRM 21.5.4.5.5. which appears to indicate the taxpayer can call or write the IRS to preserve formal appeal rights.
ID 1562
Second Bullet under “If you don’t agree with the changes” Adopted – proposed implementation date February 1, 2021
TAP RECOMMENDATION
ID 1563 Page 2,
Under What you need to – cont.
Last sentence under “if you don’t agree with the changes” We will proceed as if you agree with the information in this notice if we do not hear from you within 60 days. This lets the taxpayer know they have 60 days.
The word “assume” is dismissive and carries a negative connotation.
Remove the contractions for better grammar.
ID 1563
Last sentence under “if you don’t agree with the changes” Adopted – proposed implementation date February 1, 2021
TAP RECOMMENDATION
ID 1564 Page 3,
“Your payments and credits”
This section should have a “Your Calculations” column, like the “Your tax calculations” section above. The suggested change would show the taxpayer where IRS calculations differ from their own calculations.
ID 1564
Partially Adopted – IRS will add column if programming allows – proposed implementation date February 1, 2021
