Based on the information reported to the IRS under your name and Social Security number (SSN) by employers, banks, and other payers, record do not match up with the amounts you reported so the IRS is proposing adjustments to certain items on your return. You may need to verify tax credits claimed, income tax withholding, or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.
Important
You must respond within 30 days from the date of this letter, or the proposed changes will be made to your account changing the amount of your refund.
If you don’t respond within the 30 days as required, the IRS will send either
- Letter 3219C – Statutory Notice of Deficiency allowing the taxpayer 90 days to petition the Tax Court,
- Letter 0105C – Claim Disallowed, or
- Letter 0106C – Claim Partially Disallowed
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person. Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.