The IRS announced Wednesday in a news release the letters and notices it will not send taxpayers as it works through its backlog of unprocessed prior-year returns.
In a Jan. 27 announcement, the Service said it was suspending certain automated letters and notices without identifying them specifically, saying only that they included, for example, those for which it has received a payment but has no record of the corresponding tax return’s having been filed. The IRS said it was doing so in recognition of the possibility that the return was in fact filed but had not yet been processed.
On Feb. 9, the IRS identified the letters and notices it is suspending and described their function. They include notices of unfiled returns and unpaid balances generally, including a final notice of an outstanding balance and intent to levy.
The IRS identified the suspended letters and notices as:
- CP80, a 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’s having been filed. The Spanish-language version, CP759, is included.
- CP516, unfiled tax return, second notice. This is a request for information on a delinquent return for which there is no record of filing. 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 is a reminder of an outstanding balance on the taxpayer’s accounts.
- CP503, balance due, second notice.
- CP504 balance due, third and final notice. This also 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 record of a prior-year return’s having been filed. The Spanish-language version, CP959, is included.
- CP518, a final notice of a business return delinquency. The Spanish-language version, CP618, is included.