Tax Problems and Solutions Handbook
Office Exam: sent to request individual taxpayers who must call to schedule an initial appointment. Allows the taxpayer 14 calendar days to respond. [IRM 4.10.2.8.1.1 (11-4-2016)]
Updated: June 23, 2025
Field Exams: Initial contact letter; lists the issues being examined. Allows the taxpayer 14 calendar days to respond. [IRM 4.10.2.8.1.2 (9-9-2019)]
Updated: June 23, 2025
Field Exams: Initial contact letter; does not list the issues being examined. Allows the taxpayer 14 calendar days to respond. [IRM 4.10.2.8.1.2 (9-9-2019)]
Updated: June 23, 2025
Office Exams: Initial contact letter used to schedule a firm initial appointment date and time for individual taxpayers. [IRM 4.10.2.8.1.1 (11-4-2016)]
Updated: June 23, 2025
Final closing letter for no change cases with no adjustments. [IRM 4.10.8.3.1 at (4) (4-10-2023)]
Updated: June 23, 2025
Taxpayer replies after the 90-day letter is issued.
Updated: June 23, 2025
Includes Examination Report (Form 4549 with Form 886-A) and provides right to appeal within 30-days to IRS Office of Appeals. [IRM 4.19.13.33.1 (4-6-2022)]
Updated: June 23, 2025
Processed tax returns identified as taxpayers who are liable for the AMT but have not completed or attached Form 6251, Alternative Minimum Tax – Individuals. Taxpayers will initially receive Letter 12C and Letter 2194 will be issued if the taxpayer does not respond in order to assess AMT. Form 4549 proposing the AMT is included. [IRM 4.19.15.8.1 (2-1-2022)]
Updated: June 23, 2025
IRS audit notification letter with identified issues under audit and request for information, including EITC. The letter can also propose changes to the return as shown on IRS Forms 4549 and 886-A. [IRM 4.19.15.25.4 (2-1-2022)]
Updated: June 23, 2025
Premium tax credit discrepancy audits where the IRS has not frozen the refund. [IRM 21.3.1.6.2 (10-1-2024)]
Updated: June 23, 2025
