In response to a call from the FICPA, other state societies and the Taxpayer Relief Coalition, the IRS on Wednesday suspended more than a dozen additional letters, including the mailing of automated collection notices normally issued when a taxpayer owes additional tax and the IRS has no record of a taxpayer filing a tax return. These mailings include balance-due notices and unfiled tax return notices.
You can read the full IRS news release here.
The FICPA worked with the AICPA and members of the Florida Congressional Delegation, requesting their signatures on a bipartisan letter asking the U.S. Treasury Department for improvements and taxpayer relief during the 2022 filing process.
The table below outlines the notices that have been suspended.
Individual Taxpayer Notices
| Notice/Letter Number | Title | Description |
|---|---|---|
| CP80 | Unfiled Tax Return | This notice is generally sent when the IRS credited payments and/or other credits to a taxpayer’s account for the tax period shown on the notice, but the IRS hasn’t received a tax return for that tax period. |
| CP59 and CP759 (in Spanish) | Unfiled Tax Return(s) - 1st Notice | IRS sends this notice when there is no record of a prior year return being filed. |
| CP516 and CP616 (in Spanish) | Unfiled Tax Returns – 2nd Notice | Request for information on a delinquent return as there is no record of a return filed. |
| CP518 and CP618 (in Spanish) | Final Notice – Return Delinquency | This is a final reminder notice when there is no record of a prior year(s) return filed. |
| CP501 | Balance Due – 1st Notice | This notice is a reminder that there is an outstanding balance on a taxpayer’s accounts. |
| CP503 | Balance Due – 2nd Notice | This notice is the second reminder that a there is an outstanding balance on a taxpayer’s accounts. |
| CP504 | Final Balance Due Notice - 3rd Notice, Intent to Levy | The IRS sends this notice when a payment has not been received for an unpaid balance. This notice is a Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). |
| 2802C | Withholding Compliance letter | This letter is mailed to taxpayers who have been identified as having under-withholding of Federal tax from their wages. This letter provides instructions to the taxpayer on how to properly correct their tax withholding. |
Business Notices
| Notice/Letter Number | Title | Description |
|---|---|---|
| CP259 and CP959 (in Spanish) | Return Delinquency | IRS sends this notice when there is no record of a prior year return being filed. |
| CP518 and CP618 (in Spanish) | Final Notice – Return Delinquency | This is a final reminder notice that we still have no record of a prior year tax return(s). |
