RECOMMENDATION 01005-001
RECOMMENDATION TEXT:
E-205 (22976H) drop Notice 1462 (94158V) drop Pub 1 (64731W) drop Pub 3498-A (38850E) drop Give taxpayers the address within letter. This notice is for disaster relief extended deadlines to file and pay. The Letter 525 shows proposed adjustments on an already filed return. Doesn’t seem necessary to include taxpayer bill of rights; too broad to have relevance in this situation. “The letter outlines options if you don’t agree with the proposed adjustments. Pub 3498-A outlines the entire mail audit process, this should only be sent with the initial audit letter.Description of letter:You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you don’t agree with the proposed adjustments. If you agree with the adjustment, sign and return the agreement form. If you don’t agree, you can submit a request for appeal to the office that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You should file your protest within 30 days from the date of this letter to appeal the proposed adjustments with the Independent Office of Appeals.”
IRS Action: Recommended
RECOMMENDATION 01005-002
RECOMMENDATION TEXT:
E-205 (22976H) drop Notice 1462 (94158V) drop Form 11652 (25988D) keep, but only for Schedule C filers Form 13588 (38557A) keep, but only for Native American filers who have filed Schedule LEP requesting Spanish language comms Form 14801 (65498E) keep, but only for F2441 filers Form 14824 (69954V) keep, but only for HOH filers Form 14950 (65540P) keep, but only for F8962 filers Form 886-H-AOC (53588T) keep Form 886-H-DEP (35111U) keep Form 886-H-EIC (35113Q) keep Form 886-H-HOH (35108X) drop? Redundant of Form 14824 Notice 1445 (74378X) drop Pub 1 (64731W) drop Pub 3498-A (38850E) drop Pub 4134 (35391Q) drop Give taxpayers the address within letter. This notice is for disaster relief extended deadlines to file and pay. The CP75 is requesting more info on an already filed return. Form collects information about the business and provides what documentation the taxpayer must submit to IRS for EITC Form appears to provide the same information as F886-EIC, but in a different format. Forms provides what documentation the taxpayer must submit to IRS for CDCC Form provides what documentation the taxpayer must submit to claim HOH status Form provides what documentation the taxpayer must submit to claim PTC Form provides what documentation the taxpayer must submit Form provides what documentation the taxpayer must submit Form provides what documentation the taxpayer must submit Form provides what documentation the taxpayer must submit Send ENG version unless taxpayer has filed Schedule LEP requesting a different language. Is this being sent anytime a taxpayer has a name that appears to be from a different culture? No relevant information for what IRS is requesting The letter outlines what the IRS is requesting, no need to send the full audit pub Is this sent to every taxpayer below a certain income level?
IRS Action: Recommended
RECOMMENDATION 01005-003
RECOMMENDATION TEXT:
E-205 (22976H) drop Notice 1462 (94158V) drop Pub 1 (64731W) drop Give taxpayers the address within letter This notice is for disaster relief extended deadlines to file and pay. The CP2501 is when the tax return doesn’t match IRS records. No relevant information for what IRS is requesting
IRS Action: Recommended
RECOMMENDATION 01005-004
RECOMMENDATION TEXT:
E-205 (22976H) drop Notice 1462 (94158V) drop Form 12153 (26685D) keep Pub 1660 (14376Z) keep Pub 594 (46596B) keep, maybe Give taxpayers the address within letter This notice is for disaster relief extended deadlines to file and pay. The CP77 is an intent to levy. Way beyond the extended due date process. form to submit a request for CDP Taxpayer has serious delinquent tax debt and faces liens. Levies. Important info to have for taxpayer what options there are at this stage I would say keep, but this seems late in the process to send the taxpayer the full pub on the collection process. If IRS is sending this out it seems it should be provided to the taxpayer earlier in the process.
IRS Action: Recommended
RECOMMENDATION 01005-005
RECOMMENDATION TEXT:
E-205 (22976H) drop Notice 1462 (94158V) drop Form 12153 (26685D) keep Pub 1660 (14376Z) keep Pub 594 (46596B) keep, maybe Give taxpayers the address within letter This notice is for disaster relief extended deadlines to file and pay. The CP90 is an intent to levy. Way beyond the extended due date process. Form to submit a request for CDP Taxpayer has serious delinquent tax debt and faces leins. Levies. Important info to have for taxpayer what options there are at this stage I would say keep, but this seems late in the process to send the taxpayer the full pub on the collection process. If IRS is sending this out it seems it should be provided to the taxpayer earlier in the process.
IRS Action: Recommended
RECOMMENDATION 01005-006
RECOMMENDATION TEXT:
E-205 (22976H) remove Notice 1462 (94158V) remove Form 12153 (26685D) keep Pub 1660 (14376Z) keep Pub 594 (46596B) keep Give taxpayer the address Direct taxpayer to website to review specific Notice Form to submit a request for CDP – most don’t know they can request a CDP hearing Collection Appeal Rights – taxpayer has serious delinquent tax debt and faces liens. Levies. Important info to have for taxpayer what options there are at this stage. The IRS Collection Process – keep. Taxpayers need to understand what the IRS is expecting and how taxpayers can escape levies.
IRS Action: Recommended
RECOMMENDATION 01005-007
RECOMMENDATION TEXT:
E-205 (22976H) remove Notice 1462 (94158V) remove Form 12153 (26685D) keep Pub 1660 (14376Z) keep Pub 594 (46596B) keep Give taxpayer the address direct taxpayer to website to review specific Notice form to submit a request for CDP Collection Appeal Rights – taxpayer has serious delinquent tax debt and faces liens. Levies. Important info to have for taxpayer what options there are at this stage The IRS Collection Process – keep. Taxpayers need to understand what the IRS is expecting and how taxpayers can escape levies.
IRS Action: Recommended
RECOMMENDATION 01005-008
RECOMMENDATION TEXT:
E-205 (22976H) remove Notice 1462 (94158V) remove Pub 1 (64731W) keep Pub 5 (46074I) keep Give taxpayer the address direct taxpayer to website to review specific Notice Your Rights as a Taxpayer – Your Appeal Rights and How to Prepare a Protest if you Disagree #1 TAP Recommends IRS Remove: E-205 (22976H) and Notice 1462 (94158V) # 2TAP Recommends IRS Keep Pub 1 (64731W) and Pub 5 (46074I) Response #1. Non-Adopt #2. Partially Adopt. Implemented date 4/30/2024 Response explanation #1. Accounts Management will not remove the E-205 enclosure from the CP 105C because it is an optional selection. The Notice 1462 is not mentioned in this letter. #2. Accounts Management will keep the Pub 1 enclosure as recommended. Pub 5 is not referenced in the CP 105C. Pub 5 is referenced in Pub 1 and taxpayers who want Pub. 5 can obtain it on irs.gov.
IRS Action: Partially adopted
RECOMMENDATION 01005-009
RECOMMENDATION TEXT:
E-205 (22976H) remove Notice 1462 (94158V) remove Pub 1 (64731W) keep Pub 5 (46074I) keep Give taxpayer the address direct taxpayer to website to review specific Notice Your Rights as a Taxpayer – Your Appeal Rights and How to Prepare a Protest if you Disagree #1 TAP Recommends IRS Remove E-205 (22976H) and Notice 1462 (94158V) #2 TAP Recommends IRS Keep Pub 1 (64731W) and Pub 5 (46074I) Response #1. Non-Adopt #2. Partially Adopt Implemented date 4/30/2024 Response explanation #1. Accounts Management will not remove the E-205 enclosure from the CP 106C because it is an optional selection. The Notice 1462 is not mentioned in this letter. #2. Accounts Management will keep the Pub 1 enclosure as recommended. Pub 5 is not referenced in the CP 106C. Pub 5 is referenced in Pub 1 and taxpayers who want Pub. 5 can obtain it on irs.gov.
IRS Action: Partially adopted
RECOMMENDATION 01005-010
RECOMMENDATION TEXT:
E-205 (22976H) remove Notice 1462 (94158V) remove Give taxpayer the address direct taxpayer to website to review specific Notice