NTA Blog
11/21/2024
Help Us Fix “Big Picture” Tax Problems and Advocate for Change
The mission of the Taxpayer Advocate Service (TAS) covers what I often refer to as three pillars of ...
I need more information
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What does this mean to me?
The letter explains the decision and informs you that the IRS has either accepted your return as filed, has made the agreed upon adjustments to your return, or has closed the review of your return because a Letter 3219, Statutory Notice of Deficiency, was issued and the 90-day period to file a petition with the United States Tax Court has expired.
If you find that it is necessary to make changes to your return after the IRS has completed its review, you may be able to file a Form 1040-X, Amended U.S. Individual Income Tax Return. If you’re requesting a refund of the tax you paid, the due date for filing that request is generally three years from the date you filed your original return or two years from the date you paid the tax, whichever is later.
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How did I get here?
The IRS matched the information you reported on your tax return with information reported to the IRS by third parties such as employers, banks, businesses, and others. Because there was a difference between the amount shown on your return and the amount reported to the IRS, a CP 2000 Notice or CP 2501 Notice was sent to you to explain the difference. The notice directed you to inform the IRS if you agreed with the information provided by the third parties or to provide information to support your position if you disagreed. Letter 1802C informs you that the IRS reviewed your response and either accepted your response or issued a Letter 3219, Statutory Notice of Deficiency, and closed their review because the 90-day period to file a petition with the United States Tax Court expired.
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Read the letter carefully
If the IRS adjusted your return and there is a balance due, the letter may explain your options for paying the tax due, may provide useful information about preventing differences between the amounts you report and the amounts that third parties report in the future, or may discuss your ability to file an amended return if you disagree with the adjustments the IRS made to your return.
Where can I get additional help?
General Resources
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
- Visit www.TaxpayerAdvocate.irs.gov/contact-us;
- Check your local directory; or
- Call TAS toll-free at 877-777-4778.
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
Did you know there is a Taxpayer Bill of Rights?
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.