Voluntary compliance letters

 

What voluntary compliance letters are about

We believe you may not have met your U.S. tax filing and reporting requirements. Review your tax records to ensure you have correctly met all your U.S. federal income tax filing and reporting obligations.

This isn't an audit of your tax return or of your failure to file one. This inquiry doesn't constitute an examination under Internal Revenue Code Section 7605(b) or a contact regarding an examination under Treasury Regulation 1.6664-2(c)(3)(i)(A) for purposes of defining a qualified amended return.

This guidance is for the following voluntary compliance letters:

  • Letter 3947
  • Letter 6160
  • Letter 6173
  • Letter 6174 and Letter 6174-A
  • Letter 6185
  • Letter 6272
  • Letter 6321
  • Letter 6336
  • Letter 6338
  • Letter 6433
  • Letter 6489
  • Letter 6253 and Letter 6253-A
  • Letter 6159
  • Letter 6198
  • Letter 6290
  • Letter 6368 and Letter 6368SP
  • Letter 6585
  • Letter 6607
  • Letter 6608
  • Letter 6612

What you need to do

Follow instructions given in letter you received.

If you're currently under audit or have other matters before the IRS, you should consult with your examiner or point of contact.

You may want to


Frequently asked questions

Yes. Follow the instructions given in the specific letter you received on how to get an extension.

The forms listed can be found on the IRS website by searching under Forms and Instructions.

No. Generally, you cannot fax or email a response unless the letter you received specifically says fax or email is available.

The IRS cannot advise you on whether to hire or consult a representative or provide tax or legal advice.

Carefully read and follow the instructions in your letter stating where amended returns or any other returns listed should be filed. Also, to assure proper processing, look for any wording that may be required to be written at the top of the first page of your return.

We do not provide status or acknowledge receipt of your response. The U.S Postal Service provides proof of delivery on items sent by registered or certified mail. Delivery services such as UPS and FedEx provide an option for tracking delivery status. We may contact you if additional information is needed.

See Identity Theft Victim Assistance: How It Works for more information about how the IRS can help you.

Follow Form 2848 filing instructions, unless the specific letter lists another fax number.


How to get help

A call back number is listed on the first page of each letter to assist taxpayers with procedural questions.

The IRS cannot provide tax or legal advice or advise a caller what actions to take.

Please consider the following when calling:

  • Prior to calling, get the letter number shown on bottom right corner of first page, for example, Letter 1234.
  • Speak slowly, pronouncing your name and phone number distinctly, so the correct number and name is retrievable. Stating your phone number twice helps assure it is properly recorded.
  • Leave a specific procedural question. IRS personnel may leave a voice mail with the answer to your procedural question in case you aren’t available to take the call.
  • Three attempts to respond to a call will be made within 3-5 business days.
  • Do not use a spam blocker if you are expecting a call back with a response to your questions. If you block caller identification, you may not see a call is from the IRS.