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IMRS Monthly Overview July 2016

The IMRS Monthly Overview provides a synopsis of some of the issues received and/or closed by the Issue Management Resolution System staff during the past month. The Monthly Overview informs the public about the work of IMRS and highlights the issues that we think would be of most interest to external stakeholders

New IMRS Issues
Recently Closed Issues

New IMRS Issues

Policy, Practice, Procedures

IMRS Issue 16-0002170 - CP45 and application of overpayment

The CP45 states the IRS reduced the current year overpayment, and it can't be applied to the following tax year as requested. The CP45 provides two reasons for this:

  • Changes in the return and/or payments claimed
  • Previous tax/legal obligations owed 

Per the CP45, the taxpayer should consider adjusting their estimated tax payments. However, often the IRS applies the overpayment after it resolves a return processing issue, so the taxpayer doesn't need to adjust their estimated tax payment. IRS received a suggestion to modify the CP45 with a specific reason for the change and the adjustment amount

Recently Closed Issues

Policy, Practice, Procedures

IMRS Issue 16-0002113 - Letter 2675-C, Power of Attorney Termination Response

A practitioner suggests a change in language for Letter 2675-C, Power of Attorney Termination Response, which the IRS sends to the client in response to a withdrawn POA. Taxpayers are often confused by this letter, believing their representative is breaking the client/practitioner relationship and will not be doing business with them any longer. This results in unnecessary calls to both the IRS and the practitioner. The practitioner suggests that the IRS add to the letter:

  • A clear statement indicating the response doesn't necessarily mean the practitioner is discontinuing other routine services that don't n require a power of attorney
  • A description of routine services not affected by withdrawal of the power of attorney

Response: Thank you for your suggestion to revise Letter 2675-C. When IRS processes a withdrawal/revocation of representation, it's required to notify all affected parties by sending Letter 2675-C to the taxpayer and practitioner. The Letter 2675-C only addresses the action taken by the IRS relative to a withdrawal/revocation. Since the IRS doesn't know whether the practitioner will continue to offer services that don't require a power of attorney, the practitioner should communicate directly with the taxpayer on those matters

IMRS Issue 16-0002126 - Update Customer Satisfaction Surveys page on
An internal stakeholder requests the addition of surveys about taxpayer compliance burden to the Customer Satisfaction Surveys landing page on

Response: IRS updated the Customer Satisfaction Surveys page with surveys about taxpayer compliance burden. The revised page description indicates the page provides a listing of current and recent IRS sponsored surveys on customer satisfaction and taxpayer compliance burden.

NOTE: The IRS also provides current and previous reports on this site. You can also access reports for issues closed in prior years on the same page. We invite you to raise your issues/concerns with your local stakeholder liaison.

Page Last Reviewed or Updated: 12-Sep-2016