IRS Suspends Certain Mailings

Photo by Olga DeLawrence / Unsplash
Source: IRS News Release 2022-31

The IRS has limited resources to process taxpayer correspondence and paper-filed returns. As a result, the IRS' automated system has been sending badly timed notices that often cause confusion and anxiety for taxpayers.

On February 9, 2022, the IRS announced that it would suspend specific notices; however, it noted that it does not have the legal authority to stop all automated notifications.

  • CP80, notice of an unfiled tax return. The IRS sends this when it has credited payments or other credits to the taxpayer's account but has not received a tax return for the tax period.
  • CP59, unfiled tax return, first notice. The IRS sends this when it has no record of a prior-year return filed. The Spanish-language version, CP759, is included.
  • CP516, unfiled tax return, second notice. The IRs send this request for information on a delinquent return for which there is no filing record. The Spanish-language version, CP616, is included.
  • CP518, final notice — return delinquency. The Spanish-language version, CP618, is included.
  • CP501, balance due, first notice. This letter reminds a taxpayer of an outstanding balance on the taxpayer's accounts.
  • CP503, balance due, second notice.
  • CP504 balance due, third and final notice. The CP504 is a notice of intent to levy.
  • 2802C, withholding compliance letter. This letter notifies taxpayers whom the IRS has identified as having under-withheld taxes from their wages, with instructions on correcting their withholding amount.
  • CP259, business return delinquency. The IRS has no filing record of a prior-year return. The Spanish-language version, CP959, is included.
  • CP518, a final notice of a business return delinquency. The Spanish-language version, CP618, is included.

As of this writing, the IRS has not announced how long this suspension will last.

The IRS encouraged taxpayers who believe they have such an unfulfilled obligation to meet it. But if they receive a notice or letter they believe is incorrect because they have filed the return or made the payment it concerns, they need to take no further action. The IRS warns that taxpayers may receive erroneous letters and notices despite the suspension.

Scott Killen

Scott Killen

Charleston, SC