Does the IRS Send Certified Letters?
Understand the purpose of IRS certified mail for official tax matters and how to effectively manage these critical communications.
The Internal Revenue Service (IRS) does send certified letters to taxpayers. These communications are reserved for significant, time-sensitive, and legally consequential matters that demand direct taxpayer attention. Understanding the purpose and implications of these certified letters is an important aspect of tax compliance.
The Role of Certified Mail in IRS Communications
The IRS uses certified mail for specific communications primarily because it provides proof of mailing and delivery. This documented delivery establishes a verifiable record that the taxpayer received the notice, which is legally significant for setting deadlines and allowing the IRS to proceed with certain enforcement actions. Certified mail ensures the IRS fulfills its legal obligation to notify taxpayers. This method is employed when a taxpayer’s response within a defined timeframe is legally binding, or when specific rights, such as the right to appeal a proposed tax assessment or challenge a collection action, may be affected. The date a certified letter is received often dictates the start of a critical period for taxpayer action, making proof of delivery essential for both the IRS and the taxpayer. The IRS is statutorily required to use certified or registered mail for certain notices, ensuring transparency and clear notification timelines.
Identifying Key IRS Notices Sent Via Certified Mail
The IRS sends several critical notices via certified mail, each carrying distinct implications for the taxpayer. One such document is the Notice of Deficiency, often referred to as a “90-day letter,” issued under Internal Revenue Code Section 6212. This notice informs a taxpayer of proposed adjustments to their tax liability following an audit or examination, providing a 90-day window (or 150 days if addressed to a person outside the United States) to petition the U.S. Tax Court to dispute the findings without prior payment.
Another significant communication sent via certified mail is the Final Notice of Intent to Levy, which can appear as Letter 1058, LT11, or CP504. These notices, issued under Internal Revenue Code Section 6331, inform taxpayers that the IRS intends to seize assets, such as bank accounts, wages, or property, to satisfy an unpaid tax debt. Taxpayers have 30 days from the date of this notice to respond or request a Collection Due Process (CDP) hearing to challenge the proposed levy. Certified mail is also used for notices related to audits or examinations, particularly 30-day letters (e.g., Letter 525), which propose adjustments to a tax return and offer the taxpayer 30 days to agree, appeal to the IRS Office of Appeals, or await a Notice of Deficiency. These letters may also pertain to significant tax liabilities, identity verification requests, or delinquent tax debt that could impact passport eligibility.
Steps to Take Upon Receiving a Certified Letter from the IRS
Immediate action is necessary upon receiving a certified letter from the IRS. Sign for the letter to confirm receipt and formally start any associated response deadlines. While the IRS may consider a notice delivered to your last known address even if not signed, acknowledging receipt ensures you are aware of the communication. After signing, promptly open the letter and carefully review its entire contents. Identify the notice number, typically found in the top right corner, the date of the notice, and any specified response deadlines, then understand the issue the IRS is addressing and the requested action.
Ignoring certified IRS mail can lead to severe consequences, including additional penalties, interest, or enforced collection actions like levies or liens. If the notice is complex or if there is uncertainty about how to respond, consulting a qualified tax professional, such as a CPA, Enrolled Agent, or tax attorney, is advisable. Maintain a thorough record by keeping a copy of the letter and all related correspondence for future reference.
Other IRS Communication Channels
While certified mail is reserved for critical matters, the IRS employs other channels for less urgent or routine communications. Initial contact from the IRS is usually through regular U.S. mail. These notices might cover a range of topics, including balance due reminders, changes in refund status, or requests for additional information. The IRS may also contact taxpayers by phone to discuss cases, verify information, or schedule meetings, but this occurs after an initial written notice.
It is important to be cautious of unsolicited phone calls, as the IRS does not initiate contact this way and will never demand immediate payment via specific methods like gift cards or wire transfers. In-person visits from IRS revenue officers or agents usually follow prior written notification, primarily for examinations or collection actions. Taxpayers should always verify the identity of any IRS employee. It is important to be aware of and avoid common IRS scams, which often involve threatening demands for immediate payment, requests for personal information via email or text, or promises of unusual tax refunds. The IRS does not initiate contact via email or social media for official matters.