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68190

LTR 4314C Automated Underreported Interim Letter

Issue Statement: Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the LTR 4314C clearly communicates appropriate guidance to the public

Goal Statement: The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience. Letters and Notices are sometimes hard to understand and make it difficult for taxpayers to comply with tax law.

TAP RECOMMENDATION

ID 2661

We’re responding to an inquiry of [12 13D], on your behalf from [13 63V]

We are responding to an inquiry of [12 13D], sent on your behalf from [13 63V]

To provide clarity.

 

 

 

IRS Action:Adopted

ID 2661

Adopted

Agreed, however this is a standard paragraph which OTC must also agree to the change before it can be implemented.

TAP RECOMMENDATION

ID 2662

We have no record that you authorized [14 11V] to act for you.

We have no record that you authorized [14 11V] to act on your behalf.

To use uniform terminology when referring to third party authorization.

 

 

 

IRS Action:Adopted

ID 2662

Adopted

Agreed, however this is a standard paragraph which OTC must also agree to the change before it can be implemented.

TAP RECOMMENDATION

ID 2663

For more information about these forms, visit our website at www.irs.gov/forms or call the telephone number at the end of this letter.

For more information about these forms, visit our website at www.irs.gov/ forms and type in the search box provided, or call us at (provide actual number here).

To better explain how to find forms on website and for providing easily accessible phone number.

 

 

 

 

IRS Action:Partially adopted

ID 2663

Partially Adopted

Agree to add search information. Disagree on call information because the number is provided at the end of the letter and there is not a specific number for days. AUR Tax Examiners answer questions about our notices and may not have specific information about forms. The forms phone number needs to be provided instead of the AUR number.

TAP RECOMMENDATION

ID 2664

The Notice of Deficiency advised you of the deadline for petitioning the United States Tax Court. The Tax Court can’t consider your case if your petition is late. This letter and our consideration of the information you sent doesn’t extend your time to file a petition with the United States Tax Court, if you decide to do so.

The Notice of Deficiency advised you of the deadline for filing a petition with the United States Tax Court.

The Tax Court can’t consider your case if your petition is late. This letter and our consideration of the information you sent does not extend your time to file a petition with the United States Tax Court, if you decide to do so.

Bold for importance. Corrected misspelling of “consider”. Changed language to provide more uniformity of terminology.

 

 

 

 

 

IRS Action:Not adopted

ID 2664

Not Adopted

This doesn’t match the current paragraph posted in SNIP that was published on 10/02/2023. What information in the paragraph would you like to be bolded. Bolding the entire paragraph may have the opposite effect.

TAP RECOMMENDATION

ID 2665

The Notice of Deficiency advised you of the deadline for petitioning the United States Tax Court. The Tax Court can’t consider your case if your petition is late. This letter and our consideration of the information you sent doesn’t extend your time to file a petition with the United States Tax Court, if you decide to do so.

The Notice of Deficiency advised you of the deadline for filing a petition with the United States Tax Court.

If you don’t agree with our decision, you can petition the United States Tax Court, but must do so timely. We previously sent you a Notice of Deficiency dated [16 13D], advising how to petition and the deadline for filing such a petition. The Tax Court can’t consider late petitions.

If you do not agree with our decision, you can petition the United States Tax Court, but must do so before the filing deadline. We previously sent you a Notice of Deficiency dated [16 13D], advising how to petition and the deadline for filing such a petition. The Tax Court cannot consider late petitions.

More information about filing a petition can be found on our website at https://www.irs.gov/ individuals/understanding- your-cp3219n-notice

To use uniform terminology, and to provide additional information that could be beneficial to the taxpayer.

 

 

 

 

 

 

IRS Action:Partially adopted

ID 2665

Partially Adopted

This paragraph doesn’t match the current paragraph posted in SNIP that was published on 10/02/2023. We agree to including the information to research the CP3219-A landing page. Information on filing a petition can be found in the 3219-A.

TAP RECOMMENDATION

ID 2666

If we can’t complete our review within [18 2N] days, we’ll contact you again with an update on when you can expect our response. You don’t need to respond to this letter. We apologize for the inconvenience.

If we cannot complete our review within [18 2N] days, we will contact you by mail again with an update on when you can expect our response. You do not need to respond to this letter. We apologize for any inconvenience.

To provide clarity.

IRS Action:Not adopted

ID 2666

Not Adopted

AUR has numerous ways we can contact the taxpayer. We don’t solely contact via mail.

TAP RECOMMENDATION

ID 2667

Before we can resolve this matter, we need information from [19 37V], and we haven’t received it yet. You should receive our complete response within [20 2V] days. We don’t need any further information from you right now.

Before we can resolve this matter, we need information from [19 37V], which has not been received as of the date of this letter. You should receive our complete response by mail within [20 2V] days from the date of this letter. We do not need any further information from you at this time. We apologize for any inconvenience.

To better explain the IRS issues and taxpayer options, thus easing the burden on the taxpayer and helping taxpayers become compliant.

 

IRS Action:Not adopted

ID 2667

Not Adopted

The way it’s written is clear, concise, and in plain language.

TAP RECOMMENDATION

ID 2668

We’re working on your account. However, this process often requires extensive research. We’ll contact you again within [21 2N] days to let you know what action we’re taking. We don’t need any further information from you right now. If we’re unable to meet this date, we’ll contact you again with an update on when you can expect our response.

We are working on your account. However, this process often requires extensive research. We will contact you by mail again within [21 2N] days from the date of this letter to let you know what action we are taking. We do not need any further information from you at this time. If we are unable to meet this date, we will contact you again by mail with an update on when you can expect our response.

To better explain the IRS issues and taxpayer options, thus easing the burden on the taxpayer and helping taxpayers become compliant.

IRS Action:Not adopted

ID 2668

Not Adopted

AUR has numerous ways we can contact the taxpayer. We don’t solely contact via mail. The way it’s written is clear, concise, and in plain language..

TAP RECOMMENDATION

ID 2669

None

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 better explain the IRS issues and taxpayer options, thus easing the burden on the taxpayer and helping taxpayers become compliant.

 

IRS Action:Not adopted

ID 2669

Not Adopted

Adding this paragraph will only increase taxpayer confusion as they can’t access documents/information related the AUR inquiry. AUR information won’t show until the case is closed off our system so there is no information they will be able to see regarding our notice

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The 2022 TAP Annual Report highlights our key recommendations to improve IRS customer service and summarizes our key accomplishments and activities, including the 201 recommendations submitted to the IRS in 2022.

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