Are IRS Audit Letters Sent Certified?
Learn about IRS official mail delivery methods, the significance of certified correspondence, and how these impact taxpayer responsibilities and deadlines.
Receiving mail from the Internal Revenue Service (IRS) can often cause concern for taxpayers. It is important to understand how the IRS communicates and the significance of different delivery methods. Promptly addressing IRS correspondence is always advised to avoid potential complications.
IRS Mail Delivery Methods
The IRS utilizes various methods to deliver correspondence, ranging from standard first-class mail to more secure options. While routine informational notices or payment reminders might arrive via regular mail, the IRS sends critical communications, such as audit notices, through certified mail. This includes examination notices, the Notice of Deficiency, and CP2000 notices.
Certified mail provides distinct advantages, offering both proof of mailing and proof of delivery. This allows the IRS to confirm receipt. Other notices, like those regarding potential levies or liens, are also commonly sent via certified mail to ensure the taxpayer receives official notification.
Importance of Certified Mail for Taxpayers
The use of certified mail by the IRS carries significant legal weight for both the agency and the taxpayer. It formally establishes a clear date of delivery, which is essential for triggering various statutory response periods. For instance, a Notice of Deficiency, often called a “90-day letter,” starts a strict 90-day window for taxpayers to petition the U.S. Tax Court if they disagree with the proposed tax changes. If a taxpayer fails to file a petition within this timeframe, the assessment becomes final, and the IRS can proceed with collection actions.
A “30-day letter,” which follows an audit, provides taxpayers with a 30-day period to appeal the IRS’s proposed adjustments. Missing this deadline can result in the loss of appeal rights and the issuance of a Notice of Deficiency. Certified mail establishes a “presumption of receipt”; if the IRS can prove a letter was sent to a taxpayer’s last known address, it is presumed the taxpayer received it.
Actions When Expected Correspondence is Not Received
If a taxpayer anticipates or suspects that an important IRS letter, particularly one sent via certified mail, has not been received, several proactive steps can be taken. Taxpayers can check their IRS online account for digital copies of notices and their audit status. This online portal provides access to balances, payment history, and certain tax records, offering a convenient way to monitor correspondence.
Directly contacting the IRS is another important step to inquire about the status of expected mail. Taxpayers can call the IRS general inquiry line at 1-800-829-1040 for assistance with individual tax matters. It is also important to ensure the IRS has the most current mailing address on file by submitting Form 8822, Change of Address. Updating the address promptly helps prevent missed notices, as the IRS sends correspondence to the last known address. Ignoring IRS notices can lead to severe consequences, including penalties, interest, and potential collection actions like wage garnishments or asset seizures.