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Issue 40907

CP Notices: 04; 515IMF; 518BMF

Project Statement:

Improve Office of Tax Correspondence (OTC) CP Notices. The Office of OTC is responsible for creating and designing over 400 CP Notices. CP Notices are tax account related, public-use correspondence created as a result of an account related activity or condition.

Goal Statement:

CP Notices are sometimes hard to understand and make it harder for taxpayers to comply with tax law. OTC requests the TAP Committee to review a category of notices and provide specific comments on how to improve notices.

TAP RECOMMENDATION

Proposed Solutions:

The following proposals refer to title and page numbers contained in the attached documents.

CP515-IMF

Rec #1 Page-1 Current Text

Social Security number

[TP SSN]

Proposed Text

Taxpayer Identification number

[TP TIN]

Rec #2 Page-1 Current Text

We sent you a previous notice informing you of this, but the notice may have been returned as undelivered or could not be mailed by the United States Postal Service (USPS).

Proposed Text

We sent you a previous notice informing you of this, but the notice may have been returned as undelivered or could not be delivered by the United States Postal Service (USPS).

Rec #3 Page-4 Current Text

Our records show that you may also have returns for other tax years that still have not been filed.

Proposed Text

Our records show that you have not filed your return(s) for [Tax years]. Please file your past due returns immediately. If you have any questions, please contact us for help.

Rec #4 Page-4 Current Text

This information indicates that you should file a tax return for the Tax year shown above. If you need Wage and Income information you can: You can find more information about requesting transcripts at www.irs.gov/transcript.

Proposed Text

If you need Wage and Income information: You can find more information about requesting transcripts at www.irs.gov/transcript.

Rec #5 Page-7 Current Text

Social Security number [TP SSN] Proposed Text Taxpayer Identification number [TP TIN]

CP518-BMF Rec #6

Page-1 Current Text [Social Security number] Proposed Text [Taxpayer Identification number/Employer Identification number] [TIN/EIN]

Rec #7 Page-2

Current Text We sent you a previous notice asking you file your Form [tax form number]. However, we still haven’t received a response from you. Proposed Text We sent you a previous notice asking you to file your Form [tax form number]. However, we still haven’t received a response from you.

Rec #8 Page-2

Current Text If you can’t pay the amount due (font is different) Proposed Text If you can’t pay the amount due (font needs to be consistent)

Rec #9 Page-2 Current Text

Pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Review all of our payment options in the payment options section of this notice. Proposed Text Pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Review all payment options in the payment options section of this notice.

Rec #10 Page-2 Current Text

Make a payment 24 hour a day, 7 days a week Proposed Text Make a payment 24 hours a day, 7 days a week

Rec #11 Page-3 Current Text

[Our records show that you file your tax return on a fiscal year basis. To continue filing this way, you’re required to file a Form 8752 (Required Payments or Refund Under Section 7519) every year. If you don’t file this form, we may require you to file on a calendar year basis, and you will have to file additional returns when your filing period changes] Proposed Text [Our records show that you file your tax return on a fiscal year basis. To continue filing this way, you’re required to file a Form 8752 (Required Payments or Refund Under Section 7519) every year. If you don’t file this form, we may require you to file on a calendar year basis, and you will have to file additional returns when your filing period changes.]

Rec #12 Page-3 Current Text

If you need assistance, please don’t hesitate to contact us. (font is different) Proposed Text If you need assistance, please don’t hesitate to contact us. (font needs to be consistent)

Rec #13 Page-9 Current Text

Pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Review all of our payment options in the payment options section of this notice. Proposed Text Pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Review all payment options in the payment options section of this notice.

Rec #14 Page-9 Current Text

Pay now electronically or by phone Proposed Text Pay electronically or by phone

Rec #15 Page-10 Current Text

You may also be able to pay by debit or credit card for a small fee, depending on the type of tax you owe. To see all of our payment options, visit www.irs.gov/payments. Proposed Text You may also be able to pay by debit or credit card for a small fee, depending on the type of tax you owe. To see all payment options, visit www.irs.gov/payments.

Rec #16 Page-11 Current Text

[Our records show that you file your tax return on a fiscal year basis. To continue filing this way, you’re required to file a Form 8752 (Required Payments or Refund Under Section 7519) every year. If you don’t file this form, we may require you to file on a calendar year basis, and you will have to file additional returns when your filing period changes] Proposed Text [Our records show that you file your tax return on a fiscal year basis. To continue filing this way, you’re required to file a Form 8752 (Required Payments or Refund Under Section 7519) every year. If you don’t file this form, we may require you to file on a calendar year basis, and you will have to file additional returns when your filing period changes.]

Rec #17 Page-11 Current Text

If you need assistance, please don’t hesitate to contact us. (font is different) Proposed Text If you need assistance, please don’t hesitate to contact us. (font needs to be consistent)

Rec #18 Page-14 Current Text

My business had no activity for the period Proposed Text My business had no activity and had no income to report for the above period

CP04

Rec #19 Page-1 Current Text

Social Security Number Proposed Text Taxpayer Identification Number

Rec #20 page-1 Current Text

If we don’t receive your completed response form Proposed Text

If we don’t receive your completed Response form

Rec #21 Page-3 Current Text

Social Security Number Proposed Text Taxpayer Identification Number

IRS Action:Awaiting IRS response

IRS Initial Response

Note on this section. We agree that the text changes are simple to make in a programming sense. However, changing IDRS notices like these is an involved, lengthy process. Collection HQ will have to initiate a “Green Button” request for each through OTC and Publishing Services Requests (PSR) for each. We will have to submit updated Programming Requirement Packages for each notice. After a series of meetings with OTC on the changes. OTC will initiate Unified Work Requests (UWR) for each. OTC will coordinate review of the changes. Then we will monitor the UWRs for 1.5 to 2 years to ensure the changes are correctly implemented.

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