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- 25.13.1 Taxpayer Correspondence Services
- 25.13.1.1 Program Scope and Objectives
- 25.13.1.1.1 Background
- 25.13.1.1.2 Authority
- 25.13.1.1.3 Roles and Responsibilities
- 25.13.1.1.4 Program Management and Review
- 25.13.1.1.5 Program Controls
- 25.13.1.1.6 Terms and Acronyms
- 25.13.1.1.7 Related Resources
- 25.13.1.2 Taxpayer Correspondence
- 25.13.1.2.1 Correspondence Requirements
- 25.13.1.2.2 IRS Employee Contact Requirements on Correspondence
- 25.13.1.3 TCS Services
- 25.13.1.3.1 Request for Services Process
- 25.13.1.3.2 TCS Applications
- 25.13.1.1 Program Scope and Objectives
Part 25. Special Topics
Chapter 13. Taxpayer Correspondence
Section 1. Taxpayer Correspondence Services
25.13.1 Taxpayer Correspondence Services
Manual Transmittal
July 28, 2026
Purpose
(1) This transmits revised IRM 25.13.1, Taxpayer Correspondence - Taxpayer Correspondence Services.
Material Changes
(1) The following table is a list of changes made throughout this IRM.
| IRM Subsection | Description |
|---|---|
| Signature | Updated approving official |
| 25.13.1.1(1), Program Scope and Objectives | Added “TCS serves as the principal owner of all correspondence products.” |
| 25.13.1.1.2, Authority | Added Restructuring and Reform Act of 1998 (RRA 98), Section 3705. |
| 25.13.1.1.3 (4), Roles and Responsibilities | Changed table title from “Section” to “Branch”. Removed Requirements & Technology (R&T) and Data Metric Initiatives (DM&I). Merged CAM, R&T and DM&I Roles into Taxpayer Correspondence Services (TCS) Added information for TCS National Correspondex (CRX) Analyst responsibilities. Changed language throughout to combine and clarify roles. National Distribution Center (NDC): Added (1), removed (3), renumbered accordingly. Added “Note” to NDC Section- “There is a strict approval process to print though NDC. Printing is based on circumstance and approved on a case-by-case basis.” |
| 25.13.1.1.4, Program Management and Review | Removed “and reports”. Added Operational reviews and Quality reviews. |
| 25.13.1.1.5, Program Controls | Added new section, Program Controls. |
| 25.13.1.1.6 (1), Terms and Acronyms | Renumbered to 25.13.1.1.6 (1). Added Internal Revenue Manual (IRM) and definition; revised definition of Correspondence Leadership Council (CLC), additional small language edits throughout to definitions of Terms for clarification and consistency. |
| 25.13.1.1.6 (2), Terms and Acronyms | Renumbered to 25.13.1.1.6 (2). Removed irrelevant acronyms.. Added Internal Revenue Manual (IRM). |
| 25.13.1.1.7, Related Resources | Renumbered to 25.13.1.1.7. Updated links and added IRM 2.11.1, IDRS Correspondence System. |
| 25.13.1.2, Taxpayer Correspondence | Updated the descriptions for all correspondence types for clarity. |
| 25.13.1.2.1, Correspondence Requirements | Updated language to clarify general correspondence requirements; combined information in 2 and 3 in Design and Branding and renumbered accordingly; and updated language in legal statutory and Regulatory Provisions for clarity. |
| 25.13.1.2.2, IRS Employee Contact Requirements on Correspondence | Changed and rearranged language to clarify manual and non-manual correspondence. Also, clarified that signatures are not required. |
| 25.13.1.3, TCS Services | Changed title from "Service" to "Category", Changed "Function" to "Services Provided". Added "Product Redesign" to the Request for Services Category. Removed CAM Analyst and Requirements Specialists and added those services to the Requests for Services category. Revised table information and language to streamline and clarify TCS services offered. Removed "Optical Character Recognition" from the Quick Response Code category. Changed Correspondex (CRX) Coordinator to Correspondex (CRX) Coordination. Added “Note: If CRX letters are not used for 12 consecutive months, they will be made inactive.” Updated language for clarity. |
| 25.13.1.3.1, Request for Services Process | Added "Treasury Inspector General for Tax Administration/Government Accountability Office" prior to acronym "TIGTA/GAO". Added “Correspondence redesign” to priority one. Added "Notice Redesign Process" to Activities table. Combined activities and removed desk reference guide information. Added “Requests submitted without the proper documentation or justification will be closed. “Removed Step 4 from table removing Desk reference guide information. Added BOD to stakeholder and collaboration information. Added information that BOD to Appoint a Subject Matter Expert (SME) to collaborate with TCS. |
| 25.13.1.3.2, TCS Applications | Removed Customer Satisfaction Survey information as it is no longer valid. |
| Editorial changes throughout | Editorial and style changes throughout this IRM. Website addresses, form references and IRM references were reviewed and updated as necessary. |
Effect on Other Documents
This supersedes IRM 25.13.1 dated January 29, 2025.
Audience
The policies, procedures and instructions outlined in this IRM apply to all divisions, functional units, employees and contractors within the IRS who are responsible for creating or revising taxpayer correspondence products, letters or notices.
Effective Date
(07-28-2026)
Michele L. Page
Director, Distribution
Taxpayer Services Division
25.13.1.1 (07-28-2026)
- Scope: Taxpayer Correspondence Services (TCS) serves as the principal owner of all correspondence products who manages the design, development, planning, and delivery of all taxpayer correspondence issued by IRS Servicewide..
- Purpose: TCS implements consistency, quality, plain language standards, procedures, website (Web) design and business policies for all correspondence, both electronic and paper, to help taxpayers take the appropriate action(s) to resolve their tax issues.
- Audience: Business units generating taxpayer correspondence Servicewide.
- Policy Owner: Director, Distribution, Media and Publications (M&P), Customer Assistance, Relationships and Education (CARE), Taxpayer Services (TS).
- Program Owner: TCS is the enterprise gatekeeper with responsibilities for correspondence standards, procedures, and policies.
- Primary Stakeholders: All business units.
- Program Goals: To ensure all correspondence issued by the Service is simple, easy to read, non-burdensome to taxpayers and aligns with the IRS’s mission of providing taxpayers top quality service to meet their tax obligations.
25.13.1.1.1 (01-29-2025)
- Taxpayer Correspondence Services was established in 2010 as the Office of Taxpayer Correspondence (OTC) to create a cohesive work process to oversee and assist in correspondence development and unified standards Servicewide.
25.13.1.1.2 (07-28-2026)
- Plain Writing Act of 2010 - The law requires federal agencies to use clear government communication the public can understand and use.
- RRA 98 Section 3705 - The Restructuring and Reform Act of 1998 (RRA 98), Section 3705 requires that certain information, including contact telephone numbers, be included in IRS correspondence.
25.13.1.1.3 (07-28-2026)
- The Director, Distribution, approves and authorizes the policy in this IRM.
- The Chief, Taxpayer Correspondence Services (TCS), oversees the execution of the policy in this IRM and the daily work of the TCS employees executing the tasks described in this IRM.
- TCS employees perform all the tasks described in this IRM.
The following table outlines the roles and responsibilities of the branches within Distribution as they relate to TCS:
25.13.1.1.4 (07-28-2026)
TCS manages outgoing correspondence through the following reviews:
- Operational reviews
- Quality reviews
- Notice Start-Up reviews
- Agile reviews
25.13.1.1.5 (07-28-2026)
TCS administers program controls, including but not limited to, overall program administration, reports to track inventory, and program reviews. The following activities help ensure program success:
- Conducting annual program reviews.
- Conducting annual policy reviews.
- Separation of duties/control of user roles in TCS SharePoint and databases.
- Supplying training to TCS employees, as needed.
25.13.1.1.6 (07-28-2026)
The following table is a list of terms used throughout this IRM:
Term Definition Internal Revenue Manual (IRM) The IRM is the primary, official compilation of instructions to staff that relate to the administration and operation of the IRS. The IRM ensures that employees have the approved policy and guidance they need to carry out their responsibilities in administering the tax laws or other agency obligations. Correspondence Leadership Council (CLC) A tactical decision-making group of executive-level representatives who approve enterprise, cross-functional correspondence process modifications. Correspondence Management Information System (CMIS) A centralized repository used to collect, analyze, and store performance and utilization data. Correspondence Production Services (CPS) Prints, inserts, sorts and mails IRS correspondence. National Distribution Center (NDC) Provides order fulfillment services and distribution of products to IRS internal and external customers. Integrated Automation Technologies (IAT) Tool Tool used to simplify taxpayer account processing by assisting the user with IDRS research and input. Publishing Services Produces electronic and printed products and services that enable taxpayers to understand and meet their tax responsibilities and IRS employees to administer the tax laws effectively and fairly. Requests for Services Online process for all requests to revise or create IRS taxpayer correspondence. Report Erroneous Correspondence Online process to report errors in correspondence, correspondence generated in error or sent to the incorrect party. Notice Start-Up A review of newly created or revised Computer Paragraph (CP) notices to identify errors prior to mailing. The following table is a list of acronyms used throughout this IRM:
Acronym Definition APGolf Appeals Generator of Letters and Forms BOD Business Operating Division CARE Customer Assistance, Relationships and Education CLC Correspondence Leadership Council CMIS Correspondence Management Information System CP Computer Paragraph CPS Correspondence Production Services CRX Correspondex DGC Data Gathering Call DN&L Digitalization Notices and Letters ETC Erroneous Taxpayer Correspondence IAP Inter Active Programming IDRS Integrated Data Retrieval System IAT Integrated Automation Technologies IRC Internal Revenue Code IRM Internal Revenue Manual IT Information Technology LB&I Large Business and International LPTS Linguistic Policy, Tools, and Services M&P Media & Publications MOU Memorandum of Understanding MSP Most Serious Problem NDC National Distribution Center NDS Notice Delivery System OLS Online Services OMB Office of Management and Budget PGLD Privacy, Governmental Liaison and Disclosure PII Personally Identifiable Information PRP Program Requirements Package PSR Publishing Services Request QR Quick Response RGS Report Generation Software RRA 98 Restructuring and Reform Act of 1998 SB/SE Small Business/Self-Employed SD Secure Destruction SERP Servicewide Electronic Research Program SME Subject Matter Expert SNIP Servicewide Notice Information Program SSN Social Security Number TAP Taxpayer Advocacy Panel TAS Taxpayer Advocate Services TBOR Taxpayer Bill of Rights TCS Taxpayer Correspondence Services TIGTA/GAO Treasury Inspector General for Tax Administration/Government Accountability Office TIN Taxpayer Identification Number TPNC Taxpayer Notice Code TPR/TPB Taxpayer Rights/Taxpayer Burden TS Taxpayer Services UD Undeliverable URL Uniform Resource Locators USPS United States Postal Service
25.13.1.1.7 (07-28-2026)
In addition to IRM 25.13.1, the following resources will provide additional guidance:
- Federal Plain Language Guidelines
- IRS Style Guide
- Taxpayer Bill of Rights (TBOR)
- TAS Standard Language
- TCS SharePoint site
- IRM 1.17.7, Use of the Official IRS Seal, IRS Logo and IRS Endorsed Program Identifiers
- IRM 1.18.5, National Distribution Center
- IRM 1.22.3.2.1, Types of IRS Addresses
- IRM 2.11.1, IDRS Correspondence System
25.13.1.2 (07-28-2026)
The following table provides a list of the three main types of correspondence:
Type of Correspondence Description Computer Paragraph (CP) Notices Systemically generated tax account-related correspondence created in response to an account-related activity or condition and sent directly to taxpayers. Correspondex letters (CRX) Letters generated through IDRS are not manually generated, but the originator selects the variable data and content. Repository letters Correspondence sent directly to taxpayers. The letters are non-manually generated. The originator selects the content, using a fillable PDF design.
25.13.1.2.1 (07-28-2026)
- Correspondence requirements must be adaptable, informed by data, and regularly updated. This ensures they remain effective and compliant with the changing requirements and regulations while maintaining the mandatory branding of IRS logos, color, font and icons.
- TCS is the centralized point of contact for creation, development, revisions, and projects concerning correspondence.
- TCS provides support for all operations in the IRS who generate taxpayer correspondence, as outlined in RRA 98. This includes CP notices, CRX letters, Repository letters, surveys, text messages and emails generating to taxpayers digitally or by mail.
The following table provides a list of requirements for taxpayer correspondence:
Term Requirements Design and Branding - The IRS Design Office created the IRS logo to present and maintain a consistent appearance in all our communication products.
- TCS develops, maintains, and administers the design standards for all correspondence. These standards support the values and mission of the IRS by ensuring visual consistency in all written communications and are based on considerable research, analysis and examination.
- The standards support the values and mission of the IRS and present the IRS as a single organization, through visual consistency.
- The IRS logo is required on all correspondence products.
- For more information, see IRM 1.17.7, Publishing - Use of the Official IRS Seal, IRS Logo and IRS Endorsed Program Identifiers.
Legal Statutory and Regulatory Provisions - When citing law, Counsel must prepare a clear, plain language summary of the law.
- The summary must explain the issue in a manner easily understood by taxpayers with little or no knowledge of the tax laws.
- Legal or statutory language notifies taxpayers (particularly individuals and small businesses) of any current or new laws and how to get more information. It also helps taxpayers understand possible effects and decide if they need to consult a tax advisor.
Return Addresses - Correspondence that uses a general IRS campus, Submission Processing Center, or Accounts Management address as a return address is required to use either the standard IRS unique zip code address or street address for that campus.
- IRM 1.22.3.2.1, Types of IRS Addresses, provides a list of general IRS unique zip codes and street addresses for each campus.
Taxpayer identification number elimination or reduction - Requesters of new or revised correspondence containing Social Security numbers (SSNs) or taxpayer identification numbers (TINs) must complete Form 14132, Social Security Number Retention Justification for Forms, Letters, Notices, and Systems, and submit it by email to Privacy, Governmental Liaison and Disclosure (PGLD) at pgld.ssn.reduction@irs.govbefore submitting a TCS Request for Services or Publishing Services Request (PSR).
- PGLD will review and sign completed Forms 14132 within 5 business days of receipt. PGLD will also upload, store and maintain signed forms onto the e-Track system and run periodic reports to track mitigation
- The requester must include a copy of the signed Form 14132 with their Request for Services.
- TCS will not process Request for Services for new or revised correspondence containing SSNs or TINs until provided a signed Form 14132.
- For more information, see IRM 10.5.1.7.19.3, SSN Necessary-Use Criteria.
Insert/stuffer elimination or reduction - Business Operating Division (BOD) correspondence SMEs must secure approval from their executive to continue providing non-mandatory inserts or stuffers in correspondence.
TCS requires business justification with executive approval for inserts or stuffers not meeting the following criteria:
- Internal Revenue Code (IRC) requirement
- Business unit policy
- Internal forms used to secure or provide tax return or account data with personally identifiable information (PII)
Secure Destruction (SD) - The United States Postal Service’s (USPS’s) Secure Destruction (SD) program is the process by which, instead of sending the physical, undeliverable mail pieces back to the IRS, USPS will send a daily digital file containing mail piece information and the reasons for not being able to deliver the correspondence. USPS will then shred the physical mail piece for the IRS.
- BOD correspondence SMEs are strongly encouraged to utilize the SD program for all new or revised non-statutory correspondence.
- The SD program will not include notices that the IRS is statutorily required to keep, such as certified mail. USPS will continue to physically return these mail pieces to the IRS.
Verification of address for taxpayer accounts with an undeliverable (UD) mail indicator - When issuing a CRX letter using the Integrated Automation Technologies (IAT) Letter Tool, the letter initiator must ensure they are issuing the letter to the taxpayer’s most current address.
If a CRX letter is being sent to a taxpayer with a UD indicator on their account, the initiator will receive an IAT alert instructing them to do the following before issuing the letter:
- Perform entity verification
- Update the taxpayer’s address
- Remove the UD indicator from the account
- The intent of this IAT alert is to make the letter initiator aware of the UD indicator on the account and have the initiator research and update the account, as necessary.
25.13.1.2.2 (07-28-2026)
- Correspondence is manually or non-manually generated.
Manually generated correspondence includes any correspondence that is non-systemically generated and must contain certain elements. The IRS employee issuing the correspondence is:
- Exercising judgement in resolving the issue.
- Requesting the taxpayer provide other case-related information to resolve the issue.
- In the best position to respond to all issues raised in the taxpayers correspondence.
For manually generated correspondence, RRA 98, Section 3705(a) requires the following IRS employee contact information to be prominently shown:
- Name
- Telephone number
- Unique identifying number
For more information, see IRM 21.3.3.4.16.1, Preparing Outgoing Manually Generated Correspondence.
Non-manually generated correspondence includes correspondence that is essentially identical, regardless of who prepares it, or that does not require a specific IRS employee to resolve.
For non-manually generated correspondence, RRA 98, Section 3705(a) requires only the IRS telephone number to be prominently shown; a signature, employee name and direct phone number are not required.
Note:
CRX letters are non-manually generated correspondence and are generally issued with an employee identification number and a generic IRS toll-free line. Responses are worked nationwide and may not be received by the issuing employee. When issuing CRX letters, employees must use the applicable signature code which includes the title of their Business Operating Divisions, but the signature is suppressed and will not print on the letter.
For more information, see IRM 21.3.3.4.16.2, Preparing Outgoing Non-Manually Generated Correspondence.
25.13.1.3 (07-28-2026)
- TCS analysts develop taxpayer correspondence and related landing pages. When needed, they implement correspondence suppression, Erroneous Taxpayer Correspondence corrections and Quick Response (QR) code additions. Some analysts also serve as CRX Analysts.
The following table gives an overview of the services TCS provides:
25.13.1.3.1 (07-28-2026)
Based on the type of request, the case is prioritized by the following:
Priority 1 Priority 2 Priority 3 - Legislative Changes
- Commissioner Mandate
- New Taxpayer Notice Codes (TPNC)
- Erroneous or Broke-Fix
- Most Serious Problem (MSP)
- Treasury Inspector General for Tax Administration/Government Accountability Office (TIGTA/GAO)
- Correspondence Redesign
- Make Obsolete
- Taxpayer Advocacy Panel (TAP)
- Online Web Resources
Enhancement requests are generally made to update language, design or format to improve correspondence products.
Note:
All requests will be worked by priority and in the order received. Requests submitted without the proper documentation or justification will be closed.
The following table provides the activities that TCS will take when receiving a Request for Services:
The table below describes how TCS coordinates with stakeholders:
Stakeholder TCS will… Stakeholder will… Business Operating Divisions (BOD) Coordinate creation and revision of correspondence with Business Operating Divisions. - Appoint a SME to collaborate with TCS. The SME should be a technical expert on the business process associated with the notice or letter and knowledgeable and familiar with the associated workflows that could cause identification of incorrect programming, inaccurate taxpayer account data (if applicable) and the correct actions needed by the taxpayer to resolve their issue.
- Update impacted IRMs.
- Issue SERP alerts.
Correspondence Production Services (CPS) Coordinate the production of new products with CPS. N/A Information Technology (IT) Prepare programming requirements and submit for correspondence products. TCS will coordinate product review for Notice Start-Up. If the correspondence products require use in a proprietary program (i.e., Report Generation Software (RGS), Appeals Generator of Letters (APGolf), etc.) the SME must work with their programmers to ensure that new and revised correspondence products are compatible and load properly into their respective programs. Taxpayer Advocate Services (TAS) - Share advanced drafts of new and revised correspondence products with TAS. TCS will invite TAS to initial DGC, as well as send TAS all subsequent correspondence product revisions.
- Follow the OTC/TAS Memorandum of Understanding (MOU) when including TAS language in correspondence products. This guidance also includes Exhibit A: TAS Mission Statement and Standard Language and Exhibit B: TAS, LITC, TBOR Chart for Correspondence Products.
TAS will have 10 business days to provide feedback related to taxpayer rights and taxpayer burden issues (TPR/TPB).
Chief Counsel Send drafts of new and revised correspondence products to Counsel. Counsel will determine whether the correspondence contains legally sufficient language. Estimated review timeframe:
- Priority 1 - 5 business days
- Priority 2 - 10 business days
- Priority 3 - 20 business days.
Other Stakeholders Coordinate services, as applicable. N/A
25.13.1.3.2 (07-28-2026)
The following table provides a list of applications provided through TCS:
Application Description Correspondence Management Information System (CMIS) - CMIS is the data repository where performance & utilization data is collected, analyzed and stored.
CMIS allows TCS to:
- Track new and revised correspondence products.
- Track products’ revision history.
- Track updates due to legislation and Commissioner mandates.
Servicewide Notice Information Program (SNIP) - SNIP provides a one-step source of detailed information about taxpayer correspondence products.
- Each product’s SNIP detail page provides links to SERP Alerts, IRM references, stuffers and other relevant information that could be helpful when assisting taxpayers.
- Includes links to Report Erroneous Correspondence.
TCS SharePoint Site - The TCS SharePoint site houses training material, administrative documents and other key information vital to TCS operations.
The SharePoint Site Owner will:
- Organize site content.
- Manage site permissions.
- Develop and maintain SharePoint site automation and customer applications.
- Provide technical support and ticket management for the site.
Digitalization Notices and Letters (DN&L) - DN&L is a web-based application allowing individual taxpayers access to specific CP Notices.
- Taxpayers can view and download a 508-compliant PDF version of select CP notices through their Online Account.