Notice library
IRS and federal tax
10 notice types from this area, each with its deadline, response options, and sources.
Interactive tools for this area
IRS Employment Tax Examination Response: free deadline and options check, full document package if you want it.
IRS Collection Due Process Hearing Request: free deadline and options check, full document package if you want it.
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FBAR Non-Willful Penalty Abatement Request
The Supreme Court's February 2023 decision in Bittner v. United States held that the non-willful FBAR penalty under 31 U.S.C. § 5321(a)(5) applies per annual FBAR report (one per year,...
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IRS / DOL Form 5500 Late Filing Penalty Abatement
The IRS assesses penalties for late Form 5500 filing under IRC §6652(e): $250 per day for each day the return is late (not to exceed $150,000 per return). The IRS notifies plan...
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IRS 941 Employment Tax Audit Section 530 Relief
When the IRS Employment Tax Examination division reclassifies independent contractors as employees after a Form 941 audit, it issues a '30-day letter' (Notice of Proposed Adjustment)...
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IRS CDP Hearing
IRS Final Notices of Intent to Levy (LT11/L-1058) give taxpayers exactly 30 days to request a Collection Due Process (CDP) hearing using Form 12153. Filing within 30 days: (1) immediately...
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IRS ERC Disallowance Appeal
Beginning June 2024, the IRS processed Employee Retention Credit claims through an automated risk-scoring model, categorizing them as high risk, low risk, or unacceptable level of risk, and...
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IRS Employee Retention Credit Disallowance Protest
The IRS issued more than 84,000 Employee Retention Credit (ERC) disallowance letters (Letter 105-C for full disallowance; Letter 106-C for partial disallowance) between 2023 and 2025. As of...
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IRS Letter 226-J ACA Employer Shared Responsibility Payment Response
The IRS issues Letter 226-J (Employer Shared Responsibility Payment proposal) when an Applicable Large Employer (ALE, 50+ full-time equivalent employees) appears to have failed the ACA...
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IRS Tax-Exempt Organization Form 990 Examination Response
The IRS Tax Exempt and Government Entities (TE/GE) division examines approximately 7,000-15,000 tax-exempt organizations annually. IRS TE/GE publishes an annual work plan identifying...
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IRS Trust Fund Recovery Penalty (TFRP) Letter 1153 Defense
The IRS Trust Fund Recovery Penalty (TFRP) under IRC § 6672 makes any 'responsible person' who 'willfully' failed to collect and/or remit employee payroll trust fund taxes (employee share...
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Inherited IRA Missed RMD — IRS Form 5329 Penalty Waiver
The SECURE Act 2.0 (enacted December 2022) requires most non-spouse inherited IRA beneficiaries to take annual RMDs in years 1–9 and fully distribute the inherited account by the end of...