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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 1. Taxpayer Contacts Resulting From Notice Issuance (Cont. 2)

21.3.1  Taxpayer Contacts Resulting From Notice Issuance (Cont. 2)

21.3.1.4 
Notice Descriptions

21.3.1.4.71  (10-01-2002)
CP 112 Overpayment of $1 or More, Math Error

  1. Issued to notify taxpayer of an error on Form 941, Form 941SS, Form 944, Employer's Annual Federal Tax Return, Form 943, or Form 945 employment tax return, resulting in a change in the amount of the refund. For resolution, see table below.

    If And Then
    Taxpayer agrees with notice A refund is due 1. Advise taxpayer to correct his/her copy of return.
    2. Taxpayer will receive refund within six weeks. Warn of possible offset.
    Taxpayer agrees with notice A balance is due 1. Advise taxpayer to correct his/her copy of return.
    2. Request payment see IRM 5.19.1, Liability–Collection Balance Due
    Taxpayer indicates a payment was made Has not been credited to account 1. Research for missing payment.
    2. See IRM 21.5.8, Credit Transfers.
    Taxpayer does not agree Notice indicates a refund due 1. Ask taxpayer to send necessary documentation to Customer Service.
    2. If oral statement is sufficient, adjust account, as appropriate.
    3. If necessary, prevent excess credit from refunding.
    Taxpayer does not agree Notice indicates a balance due 1. Refer to IRM 21.7, Business Tax Returns and Non-Master File Accounts, for information on error conditions relating to BMF tax forms.
    2. Request payment of balance due.


21.3.1.4.72  (10-01-2005)
CP 130 Notice of Potential Exemption from Alternative Minimum Tax (AMT)

  1. Beginning January 1, 2003, this notice will generate when the taxpayer completes Form 4626, Alternative Minimum Tax - Corporations, and it appears the taxpayer is not liable for AMT.

  2. See IRM 21.7.4.4.4.7.3, CP 130 – Notice of Potential Exemption from Alternative Minimum Tax, for information on how to work this notice.

21.3.1.4.73  (10-01-2002)
CP 136 Notice of New Federal Tax Deposit Rules, Form 941

  1. The CP 136 is issued yearly to filers of Form 941 and Form 941SS to advise employers of which deposit method to use for the upcoming calendar year if different than current deposit method.

21.3.1.4.74  (10-01-2002)
CP 137 Notice of New Federal Tax Deposit Rules, Form 943

  1. The CP 137 is issued yearly to filers of Form 943 to advise employers which deposit method to use for the upcoming calendar year.

21.3.1.4.75  (10-01-2004)
CP 138 Notice of Credit Applied

  1. Notifies taxpayer that an overpayment on a return has been offset to another tax period with a balance due. After researching IDRS, explain reason for the balance due. Refer to IRM 21.5.7, Payment Tracers, for information about locating missing payments. If the taxpayer has questions about the balance due, follow instructions in table below.

    If Then
    Taxpayer has additional information that resolves balance due Take appropriate action per IRM 21.7, Business Tax Returns and Non-Master File Accounts.
    Taxpayer agrees with notice 1. Advise taxpayer to correct his/her records.
    2. Request payment. See IRM 5.19.1, Balance Due.


21.3.1.4.76  (10-01-2004)
CP 140 TP May Need to File Form 990

  1. Issued to a taxpayer (organization) who has a filing requirement for Form 990, Return of Organization Exempt From Income Tax and has not filed because its gross receipts were below the filing requirement. The notice informs the organization that it may be required to file if its gross receipts have increased (in excess of $25,000). See IRM 21.3.1.4.76.2, Resolution to CP 140 and CP 144 for resolution of this notice.

21.3.1.4.76.1  (10-01-2004)
CP 144 TP May Need to File Form 990 (Does Not Meet Tax Delinquent Investigation (TDI)

  1. Issued to a taxpayer (organization) who has a filing requirement for Form 990, Return of Organization Exempt From Income Tax and who has not filed one for three consecutive years. The notice informs the taxpayer that they may be required to file if their situation has changed. The taxpayer does not meet the criteria for a Tax Delinquent Investigation (TDI).

  2. See IRM 21.3.1.4.76.2, Resolution to CP 140 and CP 144 for resolution of this notice.

21.3.1.4.76.2  (10-01-2004)
Resolution to CP 140 and 144

  1. If you are not familiar with the criteria for filing the above forms, advise the taxpayer to respond in writing to the address on the notice.

  2. If you are familiar with the criteria for filing the above forms:

    1. Answer the taxpayer's questions.

    2. Advise if they need to file a return.

    3. Order any forms if needed.

    4. Advise the taxpayer how to respond to the notice.


  3. Route correspondence dealing with these notices to Ogden Entity Unit .See IRM 3.13.12.1.4, IDRS Letters and CP Notices.

21.3.1.4.77  (10-01-2004)
CP 145 Notice of Credit-Elect

  1. Issued to inform taxpayer of the amount of credit actually applied to the next taxable period when the amount differs from the taxpayer's requested amount by $1.00 or more.

  2. This notice is issued for Form 990C, Farmers' Cooperative Association Income Tax Return and all returns in the 1120 U. S. Corporate Income Tax Return series, or whenever a Form 1042, Annual Withholding Tax Return for U. S. Source Income of Foreign Persons, CT-1, Employer's Annual Railroad Retirement Tax Return, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 941, Employer's Quarterly Federal Tax Return, Form 944, Employer's Annual Federal Tax Return, Form 943, Employer's Annual Tax Return for Agricultural Employees, or Form 720, Quarterly Federal Excise Tax Return, with Computer Condition Code (CCC) "E" posts. See Document 6209, IRS Processing Codes and Information, Section 3 for information on "CCCs."

  3. After researching IDRS, explain reduction in refund or credit-elect amount. Follow table below for resolution.

    If Then
    Taxpayer agrees with notice 1. Advise taxpayer to correct his/her copy of return.
    2. Advise taxpayer to amend his/her estimated tax schedule, and increase payments to avoid a penalty for underpayment of estimated tax.
    Taxpayer indicates credit was not given for a missing payment See IRM 21.5.7, Payment Tracers.
    Overpayment was not to be credited to next year Refer to IRM 21.5.8, Credit Transfers.


21.3.1.4.78  (10-01-2002)
CP 149 Notice of Debtor Master File (DMF) Offset

  1. Issued on or before 1/11/00 to inform the BMF taxpayer, at the time of offset, of the date and amount of the offset as well as the name, address, and telephone number of agency receiving the offset. A separate CP 149 was issued for each offset.

  2. FMS will issue offset notices for refunds offset through TOP. These notices will correspond with the posting of a TC 898 on the Master File.

  3. Advise taxpayer that a refund check will be mailed in 6 to 8 weeks if no other Federal taxes or obligations are owed and a refund amount remains.

21.3.1.4.79  (10-01-2002)
CP 160 Reminder of Balance Due

  1. Reminds taxpayer of a balance due on a deferred account (status 23).

    If And Then
    Taxpayer agrees with notice Taxpayer’s financial status has not changed No action is necessary.
    Taxpayer indicates a change in financial Status Payments can be made on the account 1. Request payment.
    2. See IRM 5.19.1, Balance Due.
    Taxpayer indicates a payment was made Was not credited to the account 1. Research for the payment.
    2. See IRM 21.5.7, Payment Tracers.
    Taxpayer does not agree with notice Provides information for adjustment Research account, explain balance due, and adjust account if appropriate.


21.3.1.4.80  (10-01-2002)
CP 161 No Math Error, Balance Due

  1. Issued as a first notice to inform taxpayer of tax, penalties, or interest due on any BMF return (except Form 1065) with a balance due of $1.00 or more and no math errors.

  2. After researching IDRS, explain reason for balance due. It may result from a missing payment or the assessment of penalties such as FTF, ES, or dishonored check penalties.

    If Then
    Taxpayer agrees with notice and if it is a balance due; See IRM 5.19.1.5.2, Can Full Pay Balance Due Now (Payoff), and IRM 5.19.1.5, Methods of Payment.
    Taxpayer indicates a payment was made and has not been credited to his account 1. Research for payment.
    2. See IRM 21.5.7, Payment Tracers.
    Taxpayer does not agree with notice 1. Research account.
    2. Explain balance due.
    3. Adjust account if appropriate.
    4. Refer to IRM 21.7, Business Tax Returns and Non-Master File Accounts, for possible error conditions.

21.3.1.4.81  (10-01-2003)
CP 162 Untimely Filing Penalty on Form 1065

  1. Informs partnership that penalty has been assessed for failure to timely file a complete Form 1065, U.S. Return of Partnership Income.

  2. If Form 1065 was filed late, incomplete, or both, do the following:

    If Then
    Taxpayer agrees with notice Request payment; see IRM 5.19.1, Liability–Collection Balance Due.
    Taxpayer requests abatement of Late Filing Penalty and penalty amount is within oral statement ceiling 1. Consider taxpayer's information and adjust or abate if criteria are met.
    2. See IRM 20.1, Penalty Handbook, for penalty abatement and reasonable cause procedures.
    Taxpayer requests abatement of Late Filing Penalty and amount is over oral statement ceiling 1. Instruct taxpayer to submit written request to where they filed their return.
    2. See IRM 20.1, Penalty Handbook, for penalty abatement and reasonable cause procedures.
    3. Consider taxpayer's information and adjust or abate if appropriate.

21.3.1.4.82  (10-01-2002)
CP 163 Reminder of Balance Due

  1. Issued annually to remind the taxpayer of a balance due of Tax, Penalty and Interest on a module that is has been in Currently Not Collectible (CNC) status (with closing code 12 or 24–32) for at least 65 cycles.

21.3.1.4.83  (10-26-2007)
Letter 4010C FUTA Certification - Proposed Increase to FUTA Tax

  1. As of July 2006, IDRS Letter 4010C has replaced CP 167.

  2. Notifies taxpayer of a proposed increase in tax to Form 940 and Form 940–EZ based on state certification of credit information that differs from taxpayer's return. Taxpayer should reply to the notice, see IRM 4.19.5.4.7, Processing Reply, No Reply, and/or Undeliverable Cases.

21.3.1.4.84  (10-01-2007)
Letter 4011C FUTA Certification - Proposed Decrease to FUTA Tax

  1. As of July 2006, IDRS Letter 4011C has replaced CP 168.

  2. Notifies taxpayer of a proposed decrease in tax to Form 940and Form 940EZ based on state certification of credit information that differs from that on taxpayer's return. Refer to the IRM for resolution.

  3. Taxpayer should reply to the notice, see IRM 4.19.5.4.7, Processing Reply, No Reply, and/or Undeliverable Cases.

21.3.1.4.85  (10-01-2002)
CP 187 BMF Reminder of Balance Due

  1. Annual reminder of balance due notice issued to BMF accounts in Status 22 and 26. A separate notice is issued on each module. Follow normal BMF balance-due procedures in IRM 5.19.1, Balance Due.

21.3.1.4.86  (10-01-2002)
CP 207 FTD Information Notice-Proposed FTD Penalty

  1. Notifies taxpayer of a proposed FTD penalty assessment to be made pending receipt of the schedule of liabilities.

    If Then
    Taxpayer agrees with the notice No action is necessary.
    Taxpayer disagrees Advise taxpayer to complete Schedule B, Schedule of Tax Liability.
    See IRM 20.1.4.11.5 for resolving the CP 207.

21.3.1.4.87  (01-12-2006)
CP 210 Audit or Collection Adjustment Overpayment

  1. An Examination or Data Processing tax adjustment notice, resulting in overpayment of $1.00 or more or a zero balance. After researching IDRS, explain reason for notice.

    If And Then
    Taxpayer agrees with notice Balance is zero No action is necessary.
    Taxpayer agrees with notice There is a credit 1. Advise taxpayer a refund will be issued within two to three weeks if no other Federal taxes or obligations are owed. (i.e. TOP offset for child or spousal support, Federal non-tax debts, or state income tax).

    Note:

    Review freeze conditions, if present, to determine if additional actions are needed to release credit or to provide additional information to the taxpayer.


    2. Advise taxpayer to allow up to two additional weeks for mail time.
    Taxpayer disagrees Adjustment did not result from examination of return 1. Ask taxpayer to send necessary documentation to Customer Service.
    2. For information about BMF tax adjustments, see IRM 21.7, Business Tax Returns and Non-Master File Accounts.
    Adjustment resulted from an examination of return Taxpayer disputes deficiency assessment Under certain conditions, you can request an audit reconsideration. See IRM 21.5.10, Examination Issues.

21.3.1.4.88  (10-01-2004)
CP 215 Civil Penalty Assessment

  1. Informs taxpayer a civil penalty was assessed.

    If Then
    Taxpayer agrees with notice See IRM 5.19.1.5.2, Can Full Pay Balance Due Now (Payoff) ., and IRM 5.19.1.5, Methods of Payment.
    Taxpayer disagrees Advise taxpayer to submit a written request, that explains the circumstances, to the assessing function.

21.3.1.4.89  (10-01-2002)
CP 220 Audit or Collection Adjustment-Balance Due

  1. These are all Examination and Data Processing tax adjustments resulting in a balance due of $1.00 or more. After researching IDRS, explain reason for notice. For resolutions, see table in CP 210 above.

21.3.1.4.90  (10-01-2002)
CP 225 Statement of Changes to Your Account

  1. Advises taxpayer that a tax payment inquired about was located and applied to a specific account. This letter also advises taxpayer of a remaining balance due, a zero account balance, or a refund issued. After researching IDRS, explain reason for notice.

    If And Then
    Taxpayer agrees with notice A refund is due Advise taxpayer the refund will be received within two weeks if no other Federal taxes or other obligations are owed and a refund amount remains (i.e. TOP offset for child or spousal support, Federal non-tax debts, or state income tax).
    Taxpayer agrees with notice There is a balance due 1. Request payment.
    2. See IRM 5.19.1, Balance Due.
    Taxpayer disagrees with notice Indicates additional payment was made but not credited to account 1. Research for missing payment.
    2. Transfer credit if found.
    3. See IRM 21.5.8, Credit Transfers.

21.3.1.4.91  (10-01-2002)
CP 230 Overpayment on Employment Tax Account

  1. Issued to inform taxpayer of a determination of refund due, made as a result of a Combined Annual Wage Reporting (CAWR) adjustment made due to the taxpayer's amended return being filed and processed.

  2. Advise taxpayer the refund amount is based on the amended return filed and on the comparison of the figures reported on employment tax return and information submitted on information returns. Figures were presented to taxpayer previously via CP 251, CP 253, or C letters during the CAWR program.

  3. If taxpayer does not agree with refund, advise him/her to contact processing center at the address indicated on the notice. Assist taxpayer in preparing response to issuing center.

21.3.1.4.92  (10-01-2000)
CP 238 Late FTD Information Notice

  1. Issued to first time Form 941 filers who did not deposit correctly. The CP 238 explains:

    • One or more deposits were late or were not made according to the taxpayer's current deposit requirements.

    • The Service is not charging a federal tax deposit penalty because our records indicate this is the first time they have been liable for this type of tax return.

  2. A Notice 931 is enclosed to explain the deposit requirement for Form 941. See IRM 20.1.4, Failure to Deposit Penalty, for more information on deposit requirements and penalties.

21.3.1.4.93  (05-12-2006)
CP 240 Amount Due on Employment Tax Account

  1. Informs taxpayer of an adjustment to the account when there is a discrepancy between information reported on the employment tax returns and the W–2, W–2G, or 1099–R forms submitted. This notice is a bill issued to taxpayer as a result of the CAWR program.

  2. After researching IDRS (BMFOLU) explain reason for the notice. Advise taxpayer that amount due is based on a comparison of figures reported on employment tax return with information submitted on information returns. The figures were previously presented to taxpayer during CAWR program. The bill is generated whether or not the taxpayer responded to the CAWR notice or correspondence issued if a discrepancy still existed. Late replies to the CAWR notice or correspondence would not have prevented the notice from being issued.

    Note:

    The bill also may result from partial payment.

    If Then
    Taxpayer disagrees with notice 1. Advise taxpayer to reply to address provided on notice.
    2. Assist taxpayer in preparing response to issuing center.
    3. See IRM 4.19.4.13, IRS-CAWR/SSA-CAWR - CSR Information.
    Taxpayer agrees with notice Request payment, see IRM 5.19.1, Liability Collection Balance Due.

21.3.1.4.94  (05-12-2006)
CP 251 Employment Tax Change

  1. Informs taxpayer of a discrepancy between information reported on the Federal employment tax returns ( Form 941, Form 944, Employer's Annual Federal Tax Return, Form 943, Form 945, or Schedule H) and the Form W-2submitted to SSA or the Form W-2G, Certain Gambling Winnings or Form 1099–R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA, Insurance Contracts submitted to the IRS. See IRM 4.19.4.13, IRS-CAWR/SSA-CAWR - CSR Information.

  2. Do the following:

    1. Advise taxpayer that CP 251 is not a bill, but a proposed increase or decrease in tax based on a comparison of figures reported on employment tax return and information submitted on information returns. The CP 251 can address either an increase or a decrease.

    2. Ask taxpayer to compare totals on employment tax returns and information returns on his/her records with the figures shown on the CP 251.

    3. Assist taxpayer in identifying the error and reviewing filing requirements and tax computation on employment tax return.

    4. Assist taxpayer in preparing a complete response to CAWR unit of the issuing center (e.g., missing Form 941, or Form W-2). See IRM 4.19.4.13, IRS-CAWR/SSA-CAWR - CSR Information.

21.3.1.4.95  (10-01-2002)
CP 253 Discrepancy W–2s and Employment Tax Returns

  1. Informs taxpayer of a discrepancy between information reported on the employment tax returns and that reported on the Forms W-2 submitted to Social Security Administration (SSA); that is, taxpayer is reporting more tax paid on an employment tax return than is due on wages reported on Form W-3/W-2. CP 253 also is issued if SSA did not receive and process some of the forms (information returns).

  2. Advise taxpayer:

    1. CP 253 is a proposed penalty assessment and is a request for copies of Forms W-2 previously requested by SSA. It also notifies taxpayer of a potential penalty assessment if forms are not submitted to the IRS to be forwarded to SSA.

    2. IRS must receive copies of forms or magnetic media before the "due" date outlined in the notice to prevent a penalty assessment against the taxpayer. This will occur even if taxpayer insists he/she has filed the forms or magnetic media with SSA previously. Advise taxpayer to respond to address on the notice.

    3. It is extremely important that taxpayer provide the forms directly to the IRS to prevent assessment of penalty for failing to file Form W-2.

    4. If taxpayer does not respond to notice and provide a copy of the Form W-2 and/or Form W-3 originally filed with SSA, they may be assessed a penalty.


  3. Assist taxpayer in identifying the error (e.g., SSA did not receive all of the Form W- and/or Form W-3, Transmittal of Wage and Tax Statements, for the EIN, taxpayer used two different TINs.)

    1. Ask taxpayer to compare his/her records with figures listed on CP 253.

    2. Determine whether taxpayer's total submission was received and processed by SSA. Ask taxpayer to compare submissions according to his/her records with figures on the CP 253. You also may access BMFOLU for the W–2/W–3 amounts.


    If Then
    Figures listed on CP 253 show some Forms W-2 were processed by SSA Tell taxpayer to identify which forms are missing.
    Taxpayer states W–2 amounts are correct and that no forms are missing (also check for corrected W–2) 1. Taxpayer did not correctly compute employment tax.
    2. Advise taxpayer to review his/her return and file a Form 941C, Supporting Statement To Correct Information Previously Reported on Employees Tax Return if appropriate.


  4. Assist taxpayer in preparing a response to CAWR unit of the issuing center. (See IRM 4.19.4, Combined Annual Wage Reporting (CAWR) Reconciliation Balancing, for more information on the CAWR program). Never transfer the taxpayer's call to the CAWR unit.

21.3.1.4.96  (10-01-2002)
CP 260 Credit Reversal Adjustment

  1. Informs taxpayer of a credit reversal (e.g., erroneous payment posted and taken out, other credits allowed and then removed) or an adjustment to his/her account. After researching IDRS, explain reason for the notice.

    If And Then
    Taxpayer agrees with notice A balance is due 1. Request payment.
    2. See IRM 5.19.1, Liability–Collection Balance Due.
    Taxpayer disagrees with notice Indicates a payment was not credited to the account 1. Research account and make appropriate credit transfers.
    2. See IRM 21.5.8, Credit Transfers.

21.3.1.4.97  (10-01-2007)
CP 267 Offset Notices, No Math Error

  1. Informs taxpayer of possible misapplied payments and allows him/her to advise IRS of their correct application. Notice requires a response. After researching IDRS, explain FTD discrepancies and reason for overpayment. Refer to IRM 21.7.11.4.9, CP 267/268- Notice of Excess Credit, for procedures.

21.3.1.4.98  (10-01-2007)
CP 268 Math Error, Overpayment

  1. Issued to inform taxpayer of an error on return and possible misapplied payments resulting in an overpayment. It allows taxpayer the opportunity to advise IRS of validity of math error and proper application of credits. Notice requires a response. After researching IDRS, explain reason for overpayment. See IRM 21.7.11.4.9, CP 267/268 - Notice of Excess Credit, for procedures.

    If Then
    Taxpayer agrees with notice 1. Release refund.
    2. Advise taxpayer that refund will be issued in 2 to 3 weeks if no other Federal taxes or other obligations are owed and a refund amount remains (i.e. TOP offset for child or spousal support, Federal non-tax debts, or state income tax).
    Taxpayer disagrees with notice and indicates excess payments were intended for another period Initiate credit transfer to appropriate period. Refer to IRM 21.5.8, Credit Transfers.
    Taxpayer disagrees with math error after being given explanation Refer to IRM 21.7.11.4.9, CP 267/268 - Notice of Excess Credit, for further information on adjustments and working these math errors.

21.3.1.4.99  (10-01-2003)
CP 282, Notification of Possible Filing Requirements

  1. Issued to inform a taxpayer of a possible requirement to file information returns and withhold tax. This notice is generated when a filer of Form 1065 and Form 1065B, U.S. Return of Income for Electing Large Partnerships, checks a box on Schedule B, indicating they had foreign partners during the year. See IRM 21.7.4.4.2, Form 1065, U.S. Return of Partnership Income for additional information and procedures for responding to taxpayer inquiries.

21.3.1.4.100  (10-01-2004)
CP 289 Annual Installment Agreement Statement

  1. An annual BMF notice required by Section § 3506 of RRA '98. The notice shows all payments made for the year and an ending balance. It advises the taxpayer that this notice is not a bill. It also instructs the taxpayer to contact the Service if:

    1. There is restricted interest and/or penalty on the module and the taxpayer wants a balance due.

    2. The taxpayer made a payment that is not shown on the notice.

21.3.1.4.101  (10-01-2002)
Non-Master File (NMF) Notices

  1. A new toll-free number (1-888-829-7434) appears on all NMF notices. Procedures for employees assigned to the new toll-free number are in IRM 21.7.12.4.4.1, Procedures for Contacts on Toll Free Number. NMF notices contain an "n" after the TIN. NMF notices can also be identified by a tax class (third digit) in the DLN is a 6. Overseas taxpayers may call the United States for help at 215-516-2000.

  2. Notice numbers are shown in the bottom right-hand corner. The notice shows an "n" after the Taxpayer Identification Number (TIN).

    • Form 6335 is the first notice issued on a Non-Master File account.

    • Form 4840 is the fourth notice issued on a Non-Master file account.

    • A second and third notice are not issued.

    • Form 9774 is the annual reminder notice.

    • The address on the notice is the address where the taxpayer's NMF account resides.


21.3.1.4.101.1  (10-01-2007)
Resolution of NMF Notices

  1. If you are contacted by a taxpayer at a number other than the number listed in IRM 21.3.1.4.101 above take the following action:

    1. Answer any questions to the extent of your ability and expertise.

    2. If you do not have the expertise/or system access required to answer the taxpayer's question and/or resolve the issue, advise the taxpayer to call the phone number shown in (1) above.

    3. Do not refer taxpayers to this number unless they have one of the notices listed in See IRM 21.3.1.4.101. Non-Master File (NMF) Notices.

21.3.1.4.102  (10-01-2002)
CP 411 Request for Information about Tax Form

  1. This is an Exempt Organization Master File Notice regarding a delinquent filing. This notice is issued within 4 to 5 months of the due date for filing a return if the taxpayer (exempt organization) has not filed. The notice requests the filing of Form 990, Form 990-C, Form 990-PF, Return of Private Foundation oe Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, or Form 990-T, Exempt Organization Business Income Tax Return. This is the first notice. The Spanish version is CP 611.

21.3.1.4.102.1  (10-01-2004)
CP 414 Your Tax Return is Overdue

  1. Fourth Notice (currently the second notice the taxpayer/exempt organization will receive) and last notice before TDI. This notice is generated by IDRS to request filing of forms shown in See IRM 21.3.1.4.102. above. Spanish version is 611.

21.3.1.4.102.2  (10-01-2002)
Resolution to CP 411 and 414

  1. If you are not familiar with the criteria for filing the above forms, advise the taxpayer to respond in writing to the address on the notice. If you are familiar with the criteria for filing the above form:

    1. Answer the taxpayer's questions.

    2. Advise the taxpayer to file a return if required.

    3. Order any forms if needed.

    4. Advise the taxpayer how to respond to the notice.

  2. If you receive correspondence and there is no TC 150 on the module, route to the Ogden Entity Unit. See IRM 3.13.12, Exempt Organization Account Numbers, for information on CP 411 and CP 414.

21.3.1.4.103  (10-01-2002)
Notice 1219A Notice of Potential Third Party Contact to Obtain Unfiled Returns

  1. Notice 1219A is issued with CP 518. The Notice 1219A informs the taxpayer:

    • That we are attempting to collect unfiled returns.

    • That we usually deal directly with the taxpayer or the taxpayer 's representative.

    • That we sometimes talk with other persons to verify information given to us by the taxpayer or to obtain needed information the taxpayer has been unable to provide.

    • That we may contact other persons, and if we do we will generally need to tell them limited information about the taxpayer (such as the taxpayers name).

    • That the law prohibits us from disclosing any more information than is necessary to obtain or verify the information we are seeking.

    • That our need to contact other persons may continue as long as there is activity on this matter.

21.3.1.4.104  (10-01-2002)
Notice 1219B Notice of Potential Third Party Contact to Obtain Uncollected Taxes

  1. Notice 1219B is issued with the CP 504 and CP 523. The Notice 1219B informs the taxpayer:

    • That we are attempting to collect unpaid taxes from him/her.

    • That we usually deal directly with the taxpayer or the Taxpayer's representative.

    • That we sometimes talk with other persons to verify information given to us by the taxpayer or to obtain needed information the taxpayer has been unable to provide.

    • That we may contact other persons, and if we do we will generally need to tell them limited information about the taxpayer (such as the taxpayers name).

    • That the law prohibits us from disclosing any more information than is necessary to obtain or verify the information we are seeking.

    • That our need to contact other persons may continue as long as there is activity on this matter.

21.3.1.4.105  (10-01-2002)
Letter 3228
Annual Reminder Notice

  1. This letter is issued yearly on balance due accounts. It reminds the taxpayer of a balance due and advises the taxpayer of the following:

    1. It is not necessary to contact the IRS if they are working with us to resolve the balance due.

    2. To send full payment if you agree with the amount shown and are not already working with us to resolve the balance due.

    3. To call the number shown on the notice is they disagree with the amount shown, have questions, or cannot pay the amount.

  2. The letter also warns of enforcement action. See IRM 5.19.1, Liability–Collection Balance Due, for information on working balance due cases.

21.3.1.4.106  (10-01-2002)
EPMF Notice CP 403 and CP 406

  1. Notices CP 403 and CP 406 are return delinquency notices. These notices are issued to taxpayers with a filing requirement for Form 5500, Annual Return/Report of Employee Benefit Plan and inform the taxpayer of an overdue return.

  2. Notice 403 is the first notice and the 406 is the final notice. A response is required.

  3. Delinquency cases are placed on the Taxpayer Information File (TIF). Each case is retained on this file for a period determined by the date the last tax module was satisfied in the entity. The TIF is updated weekly with any satisfying transaction input during the week.

    If