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Part 11. Communications and Liaison

Chapter 51. Large Business and International Communications

Section 3. Preparation of Compliance Alerts

11.51.3 Preparation of Compliance Alerts

Manual Transmittal

June 11, 2026

Purpose

(1) This transmits new IRM 11.51.3, Large Business and International Communications, Preparation of Compliance Alerts.

Material Changes

(1) This new IRM provides guidance to campaign and initiative owners for writing compliance alerts.

Effect on Other Documents

None

Audience

Campaign and initiative owners in Large Business and International (LB&I) and others involved in the management and administration of campaigns and initiatives.

Effective Date

(06-11-2026)

Ronald H. Hodge II
Assistant Deputy Commissioner Compliance Integration
Large Business and International Division

11.51.3.1 (06-11-2026)

Program Scope and Objective

  1. Purpose: To provide guidance to campaign and initiative owners for writing compliance alerts.

  2. Audience: Campaign and initiative owners in LB&I and others involved in the management and administration of campaigns and initiatives.

  3. Policy Owner: LB&I Policy under the Strategy, Policy, and Governance office in the Assistant Deputy Commissioner Compliance Integration (ADCCI) organization and Director, Withholding, Exchange and International Individual Compliance (WEIIC).

  4. Program Owner: Compliance Support, Development, and Communications (CSDC), Territory 4, under Director, WEIIC.

  5. Primary Stakeholder: All LB&I and other business operating divisions (BODs) that, manage or administer campaigns and initiatives.

  6. Contact Information: To recommend changes or to make any other suggestions to this IRM section, contact the IRM author or see SPDER’s IMD Contacts list by referencing guidelines provided in IRM 1.11.6.5, Providing Feedback About an IRM Section - Outside of Clearance. A request or inquiry can also be made at LB&I Policy Gateway.

11.51.3.1.1 (06-11-2026)

Background

  1. This IRM provides information for campaigns or initiatives that require compliance alerts as a treatment stream.

  2. Compliance alerts is the term used to collectively refer to soft letters and education letters. See IRM 11.51.3.1.6, Terms and Acronyms, for a definition of soft letters and education letters.

  3. See IRM 11.51.3.1.7, Related Resources, for additional information on campaigns and initiatives.

11.51.3.1.2 (06-11-2026)

Authority

  1. By law, the Service has the authority to conduct examinations under Title 26, Internal Revenue Code, Subtitle F – Procedure and Administration, Chapter 78, Discovery of Liability and Enforcement of Title, Subchapter A, Examination and Inspection.

  2. The following IRC sections provide the authority for various topics as referenced within this IRM:

    • IRC 7602, Examination of Books and Witnesses

    • IRC 7801, Authority of Department of the Treasury

    • IRC 7803, Commissioner of Internal Revenue; other officials

  3. See IRM 1.2.1.14.1, Policy Statement 22-1 (Formerly P-6-21), Educational programs provided.

  4. See IRM 1.2.1.14.2, Policy Statement 22-2 (Formerly P-6-20), Information provided taxpayers on the application of the tax law.

  5. See IRM 4.50.1.1.2 which states that the authority of the campaign development process (CDP) comes from the Compliance Strategy Council (CSC).

11.51.3.1.3 (06-11-2026)

Responsibilities

  1. The Director, WEIIC is responsible for the policies and procedures discussed in this IRM.

  2. Campaign and initiative owner managers are responsible for the overall development, approval, and administration of compliance alerts.

  3. Each campaign or initiative point of contact (POC) in LB&I (campaign subject matter experts (SMEs) and members of practice networks (PNs)) is responsible for coordinating the development, approval, administration, and execution of compliance alerts with management, campaign administrators, Office of Taxpayer Correspondence (OTC), and publishing via Publishing Service Request (PSR).

  4. Campaign administrators are responsible for providing guidance, support, and input in the development of compliance alerts. They are also responsible for the administration of the campaign which potentially includes preparation and mailing of compliance alerts.

11.51.3.1.4 (06-11-2026)

Program Management and Review

  1. Program Reports: The Director, WEIIC prepares periodic briefing reports for the LB&I Commissioner focusing on:

    • Significant accomplishments

    • Program change implementation

    • Opportunities for improvement

  2. Program Effectiveness: Operational and program reviews are conducted annually.

11.51.3.1.5 (06-11-2026)

Program Controls

  1. Campaign and initiative owners provide periodic briefings to leadership regarding administration of campaigns and initiatives for which compliance alerts were issued and include information such as:

    • The number of compliance alerts issued

    • The number of responses received

    • The volume of hotline calls received

    • The number of calls returned

  2. A compliance alert indicator is placed on each taxpayer’s account to indicate they were issued a compliance alert. The indicator shows the numbered letter and the date of issuance.

11.51.3.1.6 (06-11-2026)

Terms and Acronyms

  1. The following table defines terms that appear throughout this IRM section:

    Term Definition
    Compliance Alert Soft and education letters
    Soft Letter A letter to a taxpayer identified as potentially non-compliant that requires a response.
    Education Letter A letter to educate the taxpayer on a specific tax obligation that does not require a response.
    Dataset A dataset identifies all the taxpayers subject to a treatment stream. A dataset usually includes the taxpayer names, addresses, tax years, and any other pertinent information related to the campaign or initiative.

  2. The following table lists the commonly used acronyms:

    Acronym Definition
    ADCCI Assistant Deputy Commissioner Compliance Integration
    BOD Business Operating Division
    CRX Correspondence Letter System
    CSC Compliance Strategy Council
    CSDC Compliance Support, Development, and Communication
    EIN Employer Identification Number
    ERI Enhanced Research Initiative
    FAQ Frequently Asked Question
    FURLs Friendly Uniform Resource Locator
    IRC Internal Revenue Code
    LB&I Large Business & International
    M&P Media and Publications
    OLS Online Services
    OTC Office of Taxpayer Correspondence
    PGLD Privacy, Government Liaison, and Disclosure
    PN Practice Network
    POC Point of Contact
    PSR Publishing Service Request
    RTS Return-to-Sender
    SME Subject Matter Expert
    SSN Social Security Number
    TAS Taxpayer Advocate Services
    TIN Taxpayer Identification Number
    ULN Unique Letter Number
    VMS Voicemail System
    WEIIC Withholding Exchange & International Individual Compliance
    ZPI Zero Paper Initiative
11.51.3.1.7 (06-11-2026)

Related Resources

  1. Helpful information can be found on internal websites, including, but not limited to, the following:

    • For information on campaign development, go to IRM 4.50.1, Campaign Development Process.

    • For campaign and initiative support, go to: WEIIC Compliance Support, Development & Communication (CSDC)

    • To submit draft compliance alerts, go to: Taxpayer Correspondence Services

    • To submit a publishing service request, go to: Publishing Services Request

11.51.3.2 (06-11-2026)

Overview of Compliance Alerts

  1. Compliance alerts can be in the form of a soft letter or an education letter. See IRM 11.51.3.3, Approval for Compliance Alert as a Treatment Stream, for descriptions of soft letters and education letters. Campaign owners and their subject matter experts (SMEs) are primarily responsible for the technical content of compliance alerts.

  2. The following are suggested steps in the overall preparation of the compliance alerts:

    1. Go to the Published Products Catalog and perform a search by title to determine if a suitable letter already exists. Under “Enter search word(s)”, type key words based on the campaign or initiative’s specific issues and click find. Review all available letters to determine if one meets the needs of the campaign or initiative. If one is close to meeting the needs, use it as a foundation and modify as needed.

    2. If an existing letter is not suitable, draft a new letter. See IRM 11.51.3.4, Drafting the Compliance Alert, for specific instructions.

    3. Steps for obtaining approval will be described in detail under IRM 11.51.3.5, Publishing and Review Process.

11.51.3.3 (06-11-2026)

Approval for Compliance Alert as a Treatment Stream

  1. The compliance campaign process is one of the ways the IRS addresses non-compliance issues. The Compliance Strategy Council (CSC) must approve all campaigns. See IRM 4.50.1, LB&I Compliance Integration, Campaign Development Process, for procedures to obtain approval for campaigns and their associated treatment streams. Campaign owners are responsible for obtaining approval to conduct or administer a campaign. When campaigns are approved, they are assigned a campaign number and announced publicly. The campaign owner will determine the types of treatment streams to achieve the campaign’s compliance goals.

  2. Non-Campaign work are projects and initiatives that do not rise to the level of a campaign. Some are referred to as enhanced research initiatives (ERI). These do not receive campaign numbers and are not given the same resources. In the context of compliance alerts, it is similar to a campaign in that it may still require approval from CSC or other similar authority.

  3. The treatment streams for campaigns and initiatives include one or more of the following:

    1. Examinations: The campaign owners may decide to examine selected cases. Examination results and other data may be used to determine the campaign efficacy. This treatment stream is not the subject of this IRM.

    2. Compliance Alert - Soft Letter: A soft letter is issued to a taxpayer to address a filing position and seeks information or a course of action. A soft letter requires a taxpayer response or action such as sending supporting information or documentation, providing a statement of facts, signing a statement or declaration of facts, and providing copies of amended tax returns or delinquent tax returns or forms. Non-responses may lead to an examination. This treatment stream must be approved by the CSC. The CSC may also require that the soft letter be provided to them for their approval prior to submission to the Office of Taxpayer Correspondence (OTC).

    3. Compliance Alert - Education Letter: An education letter is used to educate a taxpayer and does not require a response. Upon review of the letter, the taxpayer may determine they were non-compliant and choose to act without responding to the IRS. This treatment stream must be approved by the CSC as appropriate. The CSC may also require that the final draft be provided to them for approval before publishing.

      Note:

      CSC approval is not necessary for a WEIIC campaign that has a CSC-approved Outreach and Education treatment stream.

    4. Public Outreach: This treatment stream involves subject matter experts (SMEs) reaching out to their taxpayer base to provide presentations or seminars. This treatment stream is not the subject of this IRM.

11.51.3.4 (06-11-2026)

Drafting the Compliance Alert

  1. The following are detailed descriptions for each section of the compliance alerts:

  2. Letter heading:

    Letter Heading Item Description
    Return Address A return IRS address must be provided to ensure that all responses can be delivered to the appropriate location or to receive undeliverable compliance alerts commonly called return-to-sender (RTS) mail. RTS mail indicates to the campaign or initiative team that mail did not reach its intended recipient. The return address should be the address of the group or unit responsible for the administrative support for the campaign or initiative.
    TIN/ULN Taxpayer identification number (TIN) is the generic term used to describe all social security numbers (SSNs), individual taxpayer identification numbers (ITINs), and employer identification numbers (EINs). The IRS is phasing-out the use of SSNs in correspondence. For now, EINs may still be used. However, it is recommended TINs be removed from all compliance alerts. Instead, a case number or a unique letter number (ULN) should be used to identify the recipient of the letter. A ULN is an alpha-numeric number assigned to a taxpayer by the IRS employee(s) who compile datasets. If no case number is provided in the dataset, the campaign owner may need to request this information from ADCCI or CSDC.
    Name and Address of Taxpayer This information is provided in the dataset. All IRS employees should use IRM 1.22.3.3, Addressing Requirements for outgoing taxpayer correspondence.

    Note:

    Instructions for partnerships: Within the context of IRM 11.51.3, mailing a letter to a partnership would be the same as any other business taxpayer. In addition, compliance alerts should not be sent to the Partnership Representative (e.g., “Attn: Partnership Representative”), as the Partnership Representative only has authority under the Centralized Partnership Audit Regime and does not have the authority to respond to compliance alerts.
    Date of Letter Letters must be dated on the day that the letter is mailed. Coordination with NDC may make it necessary to pre-date letters in anticipation of a future mailing date.

  3. Body of Letter — The letter should be organized in a logical format with the following sections/paragraphs:

    Section Name Instruction
    What is the purpose Describe the reason why the taxpayer is receiving the letter. It should be sufficiently detailed to describe the issue, how their information was obtained (if applicable), and what the tax implications are. If applicable, include the tax period(s) involved.
    What you need to know Describe the tax laws and taxpayer obligations in these sections. There may be one or more sections. For example:

    • Changes to your tax position

    • Tax law

    • Filing Requirements
    What you need to do Describe the actions requested of the taxpayer. This includes whether a response is required and how the response can be submitted via regular mail or fax or other methods. If applicable, include a due date. Due dates are generally determined by the campaign and are typically 30 days for recipients with domestic addresses and 45 days for recipients with international addresses.
    What documents you need to provide This section is applicable only to soft letters and not applicable to education letters. Describe in detail the types of records or documents requested such as a narrative, the penalty of perjury statement, and copies of supporting documents such as delinquent or amended returns/forms.
    What if you need more time This section is applicable only to soft letters and not applicable to education letters. Describe whether the campaign will accept or grant extensions of time to comply. If extensions are granted, describe the terms under which the extension is granted including whether it is automatic, whether it must be requested in writing or can be via hotline, and how many extensions will be granted.
    What happens if you do not respond This section is applicable only to soft letters and not applicable to education letters. Describe to the taxpayer what will happen if they do not respond. This may include a warning of potential audit exposure and the penalties that may be applicable.
    What if you have questions This section provides a hotline telephone number as required by Section 3705 of the Restructuring and Reform Act of 1998 and IRM 21.3.3.4.16.1. The hotline number allows recipients of the compliance alert to ask questions and leave messages. IRS personnel will return calls. The hotline number can be obtained through an IRWorks ticket.
    What else Provide easy-to-follow links to FAQs, forms, publications, or other technical guidance such as IRCs or revenue rulings. Links should be in the form of Friendly Uniform Resource Locator (FURLs) format. Contact Online Services (OLS) to obtain assistance with FURLs. Letters cannot include enclosures due to the Zero Paper Initiative (ZPI).
11.51.3.5 (06-11-2026)

Publishing and Review Process

  1. Campaign or initiative point of contact (POC) will request internal counsel and management to review the compliance alert. If CSC requires the soft letter be approved by them prior to submission to the Office of Taxpayer Correspondence (OTC), submit the letter to CSC after the review by internal counsel and management. After this review, submit the compliance alert for official review through the OTC and the publishing service request (PSR).

  2. The campaign owner is responsible for submitting the request for approval of the compliance alert through the Office of Taxpayer Correspondence. OTC will review the letter to ensure that plain language is used and meets all the requirements. OTC will also have its own approval process such as obtaining review and approval from Taxpayer Advocate Services (TAS), counsel, and Privacy, Government Liaison, and Disclosure (PGLD). Once all parties approve the letter, OTC will send the letter to PSR for testing.

  3. Publishing Services Request (PSR)

    • Submission for initial testing and formatting: Campaign owners are responsible for submitting a request to Media and Publications (M&P) for either a new or revised repository letter or a new or revised correspondence letter system (CRX) letter. A PSR analyst will be assigned to format and test the approved letter from OTC. After completion of testing, the PSR analyst will send the final version and solicit final approval by the letter owner. Once the letter is approved by the letter owner, PSR will publish the letter in the IRS published product catalog. In this process, the letter owner will complete an online form that provides the name of the point-of-contact, mailing address, and telephone number to PSR.

    • Submission for funding approval: A PSR request is needed so funds can be approved to allocate resources in the process of printing and mailing letters. Once the funding is approved by upper management, a Print Order (PO) number will be assigned to each print request.