The IRS has already halted the sending of some correspondence to taxpayers due to the status of its enormous backlog this tax season. While the backlog issue is slowly being worked through, the IRS is making additional moves to take pressure off of themselves, and taxpayers. These moves come in the form of additional correspondence letters being temporarily placed on hold. If taxpayers do not receive these notices, they will be less likely to call in and use the time the IRS is trying so hard to get back.
While some notices may not be sent, the IRS makes it clear that those who have a filing requirement must still file, as interest and penalties will continue to accrue. The correspondence being placed on hold is as follows:
| Individual Notices | ||
| Notice / Letter | Title | Description |
| CP80 | Unfiled Tax Return | This notice is generally sent when the IRS credited payments and/or other credits to a taxpayer’s account for the tax period shown on the notice, but the IRS hasn’t received a tax return for that tax period. |
| CP59 & CP759 (in Spanish) | Unfiled Tax Return(s) – 1st Notice | IRS sends this notice when there is no record of a prior year return being filed. |
| CP516 & CP616 (in Spanish) | Unfiled Tax Returns – 2nd Notice | Request for information on a delinquent return as there is no record of a return filed. |
| CP518 & CP618 (in Spanish) | Final Notice – Return Delinquency | This is a final reminder notice when there is no record of a prior year(s) return filed. |
| CP501 | Balance Due – 1st Notice | This notice is a reminder that there is an outstanding balance on a taxpayer’s accounts. |
| CP503 | Balance Due – 2nd Notice | This notice is the second reminder that a there is an outstanding balance on a taxpayer’s accounts. |
| CP504 | Final Balance Due Notice – 3rd Notice, Intent to Levy | The IRS sends this notice when a payment has not been received for an unpaid balance. This notice is a Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). |
| 2802C | Withholding Compliance letter | This letter is mailed to taxpayers who have been identified as having under-withholding of Federal tax from their wages. This letter provides instructions to the taxpayer on how to properly correct their tax withholding. |
| Business Notices | ||
| CP259 & CP959 (in Spanish) | Return Delinquency | IRS sends this notice when there is no record of a prior year return being filed. |
| CP518 & CP618 (in Spanish) | Final Notice – Return Delinquency | This is a final reminder notice that we still have no record of a prior year tax return(s). |