RECOMMENDATION 2698
RECOMMENDATION TEXT:
Department of the Treasury Internal Revenue Service Add applicable address and phone number First bullet point if taxpayer doesn’t agree references an address at the top of the first page. Adding phone number to make it easier for taxpayer to locate the applicable number
IRS Action: Not adopted
The current CP 12 includes the Service Center and Zip Code information (e.g., Kansas City, MO 64999-0025). The phone number is included on Page 1 of the notice, located in the section, “If you don’t agree with the changes we made.
RECOMMENDATION 2699
RECOMMENDATION TEXT:
For more information visit irs. gov/CP12 to learn more about this notice and avoid waiting on the phone. For more information, please visit irs.gov/CP12 to learn more about this notice and avoid waiting on the phone. Taxpayer friendly – just adding the word “please”
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines. Active voice makes it clear who is supposed to do what. Passive voice obscures who is responsible. Counsel considers the usage of “please” to be passive or causing unclear directions when taxpayers must act.
RECOMMENDATION 2700
RECOMMENDATION TEXT:
We found an error on your xxxx Form xxxx which affects the following areas of your return:We changed your return to correct these errors. As a result, you are due a refund. We believe we found an error in your favor on your xxxx Form xxxx which affects the following areas of your return:[Add explanation referenced in above sentence]We changed your return to correct these errors. As a result, we believe you are due a refund. Taxpayer friendly language – an IRS belief and proposal (which taxpayer can rebut) and inserting up front that this is “in [taxpayer’s] favor.” Also need an explanation as to the areas affected.
IRS Action: Not adopted
Per Counsel advice “we believe” is ambiguous and leaves the IRS open to litigation outside of appeal rights. The CP 12 is issued when an account is overpaid due to a math error. Adding language about being in the taxpayer’s favor would be misleading if the adjusted refund amount is smaller than the taxpayer originally expected. The current CP 12 already addresses the specific areas of the tax return affected by the Math error. Example: We found an error on your 2021 Form 1040, which affects the following areas of your return:
Tax on Social Security Benefits, Income. In addition, there are Taxpayer Notice Code (TPNC) paragraphs inserted further into the notice specifically explaining each error.
RECOMMENDATION 2702
RECOMMENDATION TEXT:
Payments you made Interest we owe you* Payments you made in excess of adjusted tax Interest we owe you. More accurate description of amount of refund before interest. At the end of the form (see also below), either add an asterisk explaining the interest calculation (rate and time period) or remove the asterisk
IRS Action: Not adopted
The amount of refund interest is currently shown on page 1 in the Billing Summary. Also, on page 2, below, “Total payments and credits,” there is a statement alerting taxpayers to report the interest as taxable income.
RECOMMENDATION 2703
RECOMMENDATION TEXT:
Bullet points all explain increase in tax but form is for a taxpayer refund [Provide explanation(s) of why tax was decreased, or taxpayer is entitled to a refund] Need explanations that decrease (vs. increase) tax
IRS Action: Not adopted
The taxpayer receives a bullet point list of areas of their return where they made the mistake. In addition, there are Taxpayer Notice Code paragraphs inserted further into the notice. These state exactly the error(s) the taxpayer made. CP 12 does not indicate a refund “in the taxpayer’s favor.” It is only an indication of an overpaid account with a math error. This could be a smaller refund than the taxpayer originally requested
RECOMMENDATION 2704
RECOMMENDATION TEXT:
Review the changes made to your account under “Tax calculations, payments and credits” section. If you disagree, contact us by xx/xx/ xxxx to resolve the errors.You can contact us at123-456-6789. Be sure to have your account information available when you call. See the “How to resolve this issue” section for more information. Please review the changes made to your account under “Tax calculations, payments and credits” section. If you disagree, please contact us by xx/xx/ xxxx to resolve the errors. You can contact us at123-456-6789. Please be sure to have your account information available when you call. See the “How to resolve this issue” section for more information. Taxpayer friendly – just adding the word “please” before request to take some action
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines. Active voice makes it clear who is supposed to do what. Passive voice obscures who is responsible. Counsel considers the usage of “please” to be passive or causing unclear directions when taxpayers must act.
RECOMMENDATION 2705
RECOMMENDATION TEXT:
Review this notice and compare our changes to the information on your tax return. If you do not contact us by xx/ xx/xxxx, we’ll proceed as if you agree with the information in this notice. Please review this notice and compare our changes to the information on your tax return.If you do not contact us by xx/xx/xxxx, we will proceed as if you agree with the information in this notice. Taxpayer friendly – just adding the word “please” and making language consistent.
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines. Active voice makes it clear who is supposed to do what. Passive voice obscures who is responsible. Counsel considers the usage of “please” to be passive or causing unclear directions when taxpayers must act.
RECOMMENDATION 2706
RECOMMENDATION TEXT:
If you haven’t received a refund for $, you should receive it within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect. You do not need to do anything, and you should receive your refund within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect. We will notify you if your refund is adjusted because of any other taxes or debts you owe. Removing phrase regarding prior refund as this notice is intended to precede the payment of the refund! Replacing with comment (and reminder) that there is no need to do anything if they agree. Also adding sentence that taxpayer will be notified if the refund is being adjusted [hope this is correct].
IRS Action: Adopted
We will make a change request to the Office of Taxpayer Correspondence (OTC) to add recommended language. OTC will evaluate the request among existing work and resource priorities.
RECOMMENDATION 2707
RECOMMENDATION TEXT:
If you don’t agree with the changes we made: Call 123-456-6789 using “Your caller ID” provided on the top of page one to review your account with a representative. Be sure to have your account information available when you call. You can also contact us by mail at the address at the top of the first page of this notice. Be sure to include your taxpayer identification number, tax year, and form number you are writing about. To preserve your formal appeal rights, including the right to appeal our decision in the U.S. Tax Court, you must contact us by phone or in writing by xx/xx/xxxx. We’ll then reverse the change we made to your return. You don’t need to provide any explanation or additional documents when you request the reversal, but we’ll consider any information you provide us. However, if we do not receive information that supports your original return, we may 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. We are not required to reverse changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us. If you do not agree with the changes we made: Please call 123-456-6789 using “Your caller ID” provided on the top of page one to review your account with a representative. Please be sure to have your account information available when you call. You can also contact us by mail at the address at the top of the first page of this notice. Please be sure to include your taxpayer identification number, tax year, and form number you are writing about. To preserve your formal appeal rights, including the right to appeal our decision in the U.S. Tax Court, you must contact us by phone or in writing by xx/xx/xxxx. We’ll then reverse the change we made to your return. You do not need to provide any explanation or additional documents when you request the reversal, but we will consider any information you provide us. However, if we do not receive information that supports your original return, we may 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. We are not required to reverse changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us. Taxpayer friendly – just adding the word “please” and making language consistent.
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines: “contractions are informal, but often make business writing more approachable. Use contractions liberally and consistently”.
RECOMMENDATION 2708
RECOMMENDATION TEXT:
Adjusted gross income, Form 1040 [Line or lines being adjusted]Adjusted gross income, Form 1040 This section should include the line with the error resulting in a change to AGI (and TI), assuming it’s not ONLY an addition/subtraction error in calculating AGI.
IRS Action: Not adopted
Taxpayer Notice Codes provide the specific area of error to the taxpayer. Current system and notice programming does not have the capability to identify each line changed to arrive at the IRS Adjusted Gross Income and Taxable Income.
RECOMMENDATION 2709
RECOMMENDATION TEXT:
IRS calculations Your calculations IRS calculations Add a column showing the differences between taxpayer and IRS (same as in above table), or a sentence stating that taxpayer’s and IRS amounts are the same.
IRS Action: Not adopted
System and notice programming, limitations prevent any updates to add “Your calculations” for this column to “Your payments and credits” section.
RECOMMENDATION 2710
RECOMMENDATION TEXT:
For online assistance, visit irs. gov/help. If you can’t find what you need online, please call the IRS at 123-456-6789. Since we maintain your Individual Income Tax Account separately from your Individual Retirement Account (IRA), you may receive another notice from us about your IRA Excise Taxes. $ was applied to your IRA Excise Taxes. Estimated Tax Filers Note: If you pay estimated taxes, check your computation of estimated tax to see if you should adjust your estimated tax payments. For online assistance, please visit irs.gov/help. If you cannot find what you need online, please call the IRS at 123-456-6789. Since we maintain your Individual Income Tax Account separately from your Individual Retirement Account (IRA), you may receive another notice from us about your IRA Excise Taxes. $ was applied to your IRA Excise Taxes. Estimated Tax Filers Note: If you pay estimated taxes, please check your computation of estimated tax to see if you should adjust your estimated tax payments. Taxpayer friendly – just adding the word “please” and making language consistent.
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines. Active voice makes it clear who is supposed to do what. Passive voice obscures who is responsible. Counsel considers the usage of “please” to be passive or causing unclear directions when taxpayers must act.
RECOMMENDATION 2711
RECOMMENDATION TEXT:
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. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. Tax professionals who are independent from the IRS may be able to help you. 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 have tried but been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure is not working as it should. If you qualify for TAS assistance, which is always free, when practicable, TAS will try to do everything possible to help you. To learn more, please visit taxpayeradvocate.irs.gov or call 123-456-6789. Tax professionals who are independent from the IRS may be able to help you. Taxpayer friendly – just adding the word “please,” making language consistent and adjusted taxpayer expectations of TAS.
IRS Action: Not adopted
Current verbiage aligns with using active voice as explained in the Plain Language Act guidelines. Active voice makes it clear who is supposed to do what. Passive voice obscures who is responsible. Counsel considers the usage of “please” to be passive or causing unclear directions when taxpayers must act.
RECOMMENDATION 2712
RECOMMENDATION TEXT:
None In addition to an explanation of the interest calculation (see above), please add: 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. To explain the interest calculation and also to encourage taxpayers to create an online account.
IRS Action: Adopted
We will make a change request for services to the Office of Taxpayer Correspondence (OTC) to add 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. OTC will evaluate the request among existing work and resource priorities.