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By Michael S. Anderson of Anderson Tax Law logo for Arizona tax attorney Michael S. Anderson P.C.
  • IRS Collection Letters – A List of the Most Common

    As a follow up to the most recent post about notices and letters you may receive from IRS Examination we are file7391308350582-thumb-375x281-49317providing a list of the most common types of letters you may receive from IRS Collections.

    It is again important that if the letter in the mailbox says IRS on it that you open it and read it or bring it to an Attorney that will read it for you.

    CP 90 – Final Notice of Intent to Levy

    This letter is sent out by the IRS in order to inform you that it intends to collect. It explains to you how to appeal the collection action if you don’t agree. You can file a Form 12153 – Request for Collection Due Process Hearing and send it to the address on the levy notice within 30 day of the date on the CP 90 if you want to talk to appeals about it.

    Be careful before doing this however. There are reasons not to file a Request for a Collection Due Process Appeal at all.

    Letter 11 and Letter 1058 – Final Notice of Intent to Levy

    These are important letters and are basically the same as the CP 90. Once this letter is issued and 30 days pass without an appeal, the IRS can proceed to collect. If you appeal timely it will not be able to collect immediately and at least until you have had a chance to discuss the collection action with appeals.

    Again, it won’t always make sense to file the Form 12153 in response to Letter 11.
    Talk to an attorney first.

    CP 92 and CP 242 – Notice of Levy on State Tax Refund

    The IRS can take almost anything that is not “nailed down”. One thing they routinely take is your State of Arizona Tax Refund. Of course they will keep your IRS refund. You can appeal based on receipt of these documents and must do so within 30 days.

    Letter 1085 – 6020(b) Assessment

    Yet another type of notice telling you the amount of the unpaid tax and that the IRS wants to collect it. You can appeal using the 12153 form.

    Letter 3172 – Notice of Federal Tax Lien

    The Lien exists when the debt is assessed. This is a notice of that lien that the IRS records with the County Recorder Office. It sends you a copy. You can appeal the Notice filing by filing a form 12153. The Notice remains in place and is only removed if the appeal is successful.