RECOMMENDATION 2713
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 numb
IRS Action: Not adopted
The current CP 13 does include the Service Center and Zip Code information: Example 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 2714
RECOMMENDATION TEXT:
For more information visit irs. gov/CP13 to learn more about this notice and avoid waiting on the phone. For more information, please visit irs.gov/CP13 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 2715
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 this error. As result, you don’t owe us, and we don’t owe you 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 this error. As result, you do not owe us, and we do not owe you a refund Taxpayer friendly language – an IRS belief and proposal (which taxpayer can rebut). Also need an explanation as to the areas affected.
IRS Action: Not adopted
Per Counsel advice “we may have” is ambiguous and leaves the IRS open to litigation outside of appeal rights. CP 13 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. In addition, the taxpayer receives a bullet point list of areas of their return where they made the mistake. There are also Taxpayer Notice Code paragraphs inserted further into the notice. These state exactly the error(s) the taxpayer made.
RECOMMENDATION 2716
RECOMMENDATION TEXT:
Amount due: $ Billing summary Amount due: None CP13 is apparently used when no amount is due or owed. Language showing “amount due” is likely unnecessary and could cause confusion to taxpayer
IRS Action: Not adopted
The amount due is zero to clearly show that the taxpayer doesn’t owe. This billing summary is also programmed for multiple notices so must remain the same.
RECOMMENDATION 2717
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 2718
RECOMMENDATION TEXT:
None 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. To provide consistency between CP12 and CP13 language
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 2719
RECOMMENDATION TEXT:
You don’t need to respond to this notice. You do not need to respond to this notice. To provide consistency of language used throughout document.
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 2720
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 contact us by xx/ xx/xxxx by calling123-456-6789 and 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. And to provide consistency with information found on irs. gov/CP13 with regards to date to response by.
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 2721
RECOMMENDATION TEXT:
If you do not contact us by xx/ xx/xxxx, we’ll proceed as if you agree with the information in this notice. If you do not contact us by xx/xx/xxxx, we will proceed as if you agree with the information in this notice. To provide consistency of language used throughout document.
IRS Action: Adopted
We will make a change request for services to the Office of Taxpayer Correspondence “don’t” for consistency. OTC will evaluate the request ID # Subsection (Paragraph Number and Page Number, etc.) Current Text (Enter the Current Text Per the Form/Pub/Instructions Related to Your Comment. If There is No Current Text Related to Your Suggestion, Leave Blank) Recommended Text (Enter Your Recommended Draft Text Related to Your Comment) Justification IRS Response 2722 Page 2 – Table in Your Tax Calculation describing the change to Taxable Income 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. Response Non-Adopt + X Implemented date N/A Response explanation Taxpayer Notice Codes provide the specific area of error to the taxpayer. Current system and notice programing does not have the capability to identify each line changed to arrive at the IRS Adjusted Gross Income and Taxable Income. 2723 Page 2 – at bottom of page under IRS help • 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. Response Non-Adopt + X Implemented date N/A Response explanation 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. among existing work and resource priorities.
RECOMMENDATION 2722
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 programing do not have the capability to identify each line changed to arrive at the IRS Adjusted Gross Income and Taxable Income.
RECOMMENDATION 2723
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 2724
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 2725
RECOMMENDATION TEXT:
None In addition to an explanation of the interest calculation (see above), please add: TAXPAYER ONLINEACCOUNT – 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 accout
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.