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IRS Letters and Visits - Letter 5097

Note: The following is the text of Letter 5097 the IRS sent out to 700 tax return preparers nationwide in December 2012.

We reviewed the income tax returns you prepared in the past year. We found that many weren’t electronically filed and that you don’t have an approved waiver from the electronic filing requirement (Revenue Procedure2011-25 and Section 6011(e)(3) of the Internal Revenue Code).

The IRS is taking steps to ensure that paid tax return preparers are aware of their obligations and responsibilities regarding the electronic filing of tax returns. We’d like to schedule an educational visit to review your responsibilities in this area.

An IRS employee will contact you soon to schedule an appointment. This is not an audit of you or your clients. We won’t review any tax returns with you but we will review the electronic filing regulations with you.

Thank you for your cooperation.


Carol A. Campbell
Director, Return Preparer Office

Page Last Reviewed or Updated: 2013-01-09