Love Notes
Flag on the Play
Fill-in the Blank
Sippin' on SERP
Robo-Reminders
100

This letter is used to let the taxpayer know that no further action is required or that the issue has already been resolved.

What is 96C letter?

100

This letter is sent to explain the FTD penalty for Forms 941, 943, 944, 945, 94X-X.

What is the 2782C Letter?

100

The fill-in used when responding to a phone call inquiry.

What is "inquiry of"?

100

What is the letter for The FIRST Interim Letter sent?

What is the 2645c letter?

100

This must be used when a generated notice won't address all taxpayer issues.

What is the Hold Code 1 or 2?

200
This letter is used to indicate a payment was applied as the taxpayer requested.
What is 672C letter?
200

This notice advises the taxpayer of a potential averaged FTD penalty and requests the record of federal tax liability.

What is CP207?

200
This IRM provides procedures on determining the received date.

What is 21.5.1.4.2.4 Received Date - Determination?

200

This link on the SERP homepage contains links to the correspondex, form finder, and PDF Versions of forms, instructions, and publications.

What is Forms/Letters/Pubs?

200

This/these notice(s) generate(s) upon the posting of an address change to an Employer Identification Number (EIN) containing Employment Tax filing requirements.

What is CP148A - Business (BMF) Change of Address Notification Sent to New Address to Confirm the Address Change & CP148B Business (BMF) Change of Address Notification Sent to Old Address to Confirm the Address Change?

300

The letter sent to taxpayers to apologize for IRS error.

What is the 544C letter?

300

This letter is sent by RCA tool when sustaining a penalty for a penalty abatement request.

What is the 852C?

300

This tool is mandatory when sending a letter to a taxpayer.

What is IAT Letters Tool?

300

This program provides additional information on letters and notices sent to taxpayers.

What is Servicewide Notice Information Program (SNIP)?

300

These two letters are used when correspondence is received but more time is needed to provide a response.

What are the 2645C & 2644C interim letters?

400

The letter sent to notify taxpayers of transferring forms to another office/referring taxpayer inquiry.

What is the 86c letter?

400
This letter is used to explain the dishonored check penalty.

What is 608C letter?

400

This checkbox is required when rejecting the taxpayer's claim back to them, used in junction with Form 5703.

What is "Enclosures"?

400

This IRM defines a quality response as accurate, issued when required, and addresses all issues based on the information the taxpayer provided.

What is 21.3.3.3.4 Quality and Timely Responses?

400

This Exam or Data Processing tax adjustment notice, resulting in balance due, overpayment, or an even balance.

What is the CP220 - Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance?

500

Taxpayers often call to request this letter used to verify the information as it appears in our records, or to notify applicants of a previously assigned EIN.

What is the 147C letter?

500

This letter is used to notify the taxpayer that a penalty was removed or reduced because reasonable cause was established.

What is 168C Penalty Removed or Reduced (Reasonable Cause Established)?

500

This is the date of notice and demand.

What is the 23C date?

500

This is where you can find clarification on appropriate fill-ins when the open field is unclear.

What is the correspondex, at the bottom of the letter page?

500

This notice informs taxpayer of possible misapplied payments and allows him/her to advise IRS of their correct application. Notice requires a response. 

What is CP267 - No Math Error - Credit Offset Notice?