IRS communication support

Comprehensive guidance for US business owners and LLC founders: IRS communication support — verification, response, representation, collections, escalation, and best-practice checklist. Executive summary (short): - Verify every contact: the IRS usually first contacts by U.S. mail and most official notices have CP/LTR numbers.

If a notice isn’t found in IRS notice lists or looks suspicious, call the IRS at their official lines before sharing sensitive information. - Read the notice carefully and act by the deadline. If you disagree, follow the notice instructions, include copies of supporting documents, and reply by the due date to preserve appeal rights. - Authorize a representative when appropriate: Form 2848 (Power of Attorney) allows representation; Form 8821 (Tax Information Authorization) allows sharing of tax info without representation.

Tax Pros may use Tax Pro Account/BOLA to manage authorizations electronically. - If you can’t pay, consider options: installment agreements (Form 9465/online payment agreement), Offer in Compromise, or a temporary delay.

Use Forms 433-B or 433-F to provide collection financial information when requested. - For collection or audit visits, the IRS normally mails a notice before visit; revenue officers communicate by mail/phone to set appointments.

Keep proof of mailing for all responses (certified mail/return receipt or equivalent). - If you can’t resolve an account issue or face financial hardship, contact the Taxpayer Advocate Service (TAS) and/or submit Form 911 for TAS assistance. - Use secure IRS online channels for documents and communications where available (Business Online Account/BOLA, Tax Pro Account); follow IRS guidance on secure emailing and when email is permitted. - Maintain good records and retention practices; keep copies of notices, returns, correspondence, and documentation you relied on for positions taken.

Detailed guidance and practical checklist (actionable steps):

Comprehensive guidance for US business owners and LLC founders: IRS communication support — verification, response, representation, collections, escalation, and best-practice checklist. Executive summary (short):

- Authorize a representative when appropriate: Form 2848 (Power of Attorney) allows representation; Form 8821 (Tax Information Authorization) allows sharing of tax info without representation. Tax Pros may use Tax Pro Account/BOLA to manage authorizations electronically. - If you can’t pay, consider options: installment agreements (Form 9465/online payment agreement), Offer in Compromise, or a temporary delay.

Use Forms 433-B or 433-F to provide collection financial information when requested.

- If you can’t resolve an account issue or face financial hardship, contact the Taxpayer Advocate Service (TAS) and/or submit Form 911 for TAS assistance.

• Verify every contact: the IRS usually first contacts by U.S. mail and most official notices have CP/LTR numbers. If a notice isn’t found in IRS notice lists or looks suspicious, call the IRS at their official lines before sharing sensitive information.
• Read the notice carefully and act by the deadline. If you disagree, follow the notice instructions, include copies of supporting documents, and reply by the due date to preserve appeal rights.
• For collection or audit visits, the IRS normally mails a notice before visit; revenue officers communicate by mail/phone to set appointments. Keep proof of mailing for all responses (certified mail/return receipt or equivalent).
• Use secure IRS online channels for documents and communications where available (Business Online Account/BOLA, Tax Pro Account); follow IRS guidance on secure emailing and when email is permitted.
• Maintain good records and retention practices; keep copies of notices, returns, correspondence, and documentation you relied on for positions taken. Detailed guidance and practical checklist (actionable steps):

Immediate steps on receipt of a notice - Verify sender

the IRS typically first contacts by U.S. mail and lists a CP or LTR number in the top corner — search the IRS notice pages for the exact notice number to confirm authenticity. - If you suspect a scam or the notice is not listed, call IRS account support (business lines) to confirm using official numbers before responding. - Read the notice fully for the reason, required action, and deadline. If there is an amount due, pay by the due date (even a partial payment reduces interest/penalties).

How to prepare your response - Follow the notice’s instructions exactly. If disputing, include a clear explanation and copies of supporting documents (invoices, payroll records, bank statements, filed returns). - Keep a copy of everything you send and create a concise cover letter that references the notice number, tax period, and remittance or documents included. - Use certified mail with return receipt, or another trackable delivery method, and keep electronic delivery receipts. If replying electronically, use IRS secure portals when available.

Representation and third-party access - To have someone represent you before the IRS (sign, negotiate, and receive documents) complete Form 2848 (Power of Attorney). Representatives eligible to practice (attorneys, CPAs, enrolled agents) can fully represent you; limited representation by others is possible under specific rules. - To allow someone to receive or review tax information without representation, use Form 8821 (Tax Information Authorization) or authorize a Third-Party Designee on the return. - Tax professionals may use Tax Pro Account or Business Online Account (BOLA) features to request and manage authorizations electronically. 4) Collections and inability to pay - If the IRS requests financial information, you may need to complete Form 433-F (individuals) or Form 433-B (business) and follow collection financial standards. - Options if you cannot pay in full

online or formal installment agreements (Form 9465 / Online Payment Agreement), Offer in Compromise, or request a temporary delay of collection when truly unable to pay. - Be aware of enforced collection actions (liens, levies, summons) and that the IRS will generally issue a sequence of notices before enforcement; respond quickly to avoid escalation.

Audits and in-person contacts - Revenue agents (audits) and revenue officers (collections) usually contact by mail first and carry official ID on visits. You may be asked to tour your business or provide records at an IRS office or accountant’s office. - If an IRS employee visits unexpectedly, confirm identity and contact the phone number on IRS.gov to verify the visit.

Appeals and escalation (including TAS) - If you disagree with proposed changes, follow appeal instructions in the notice to preserve appeal rights and reply by the specified due date. - If you face serious hardship or can’t resolve an issue with normal IRS channels, contact the Taxpayer Advocate Service (TAS); use TAS resources and Form 911 for individual assistance.

Secure communication and technology - Use the IRS Business Online Account (BOLA) and Tax Pro Account for secure messaging, authorizations, and some e-notices. The IRS has published guidance on when and how it communicates electronically and on emailing rules for ongoing cases.

Recordkeeping and documentation - Maintain business records that substantiate returns and responses to IRS requests. Keep copies of notices, correspondence, returns, payroll files, deposit records, invoices, bank statements, and supporting documentation used to prepare returns.

Best-practice checklist (summary you can use immediately) - Step 0

Do not ignore the notice — note the notice number and due date. - Step 1: Verify authenticity via IRS notice search or IRS phone lines. - Step 2: Read and follow instructions exactly; if you disagree, prepare a written dispute with supporting docs. - Step 3: Consider authorizing a tax pro (Form 2848) or granting limited access (Form 8821) if you want representation or help. - Step 4: If you can’t pay, apply immediately for an installment agreement or discuss alternatives; preserve cash and documentation. - Step 5: Reply using trackable delivery (certified mail/return receipt) or secure IRS portals; keep copies of everything. - Step 6: If you cannot resolve the issue or face hardship, contact TAS and consider filing Form

Templates and practical wording (examples you can adapt) - Cover letter when sending documents

include taxpayer name/DBA, EIN, notice type and number, tax year(s), brief statement of requested action (e.g., “I dispute the adjustments shown for [tax year]; enclosed please find [list of documents] supporting our position”), and a line for contact name/phone/email. - Response to request for more information: identify the notice, list the documents enclosed, provide short explanatory bullets matching each requested item to the documents submitted. - Request for collection halt or temporary delay: explain financial hardship, include cash-flow numbers and relevant supporting docs, and request either a temporary delay or installment terms. State interactions and multi-jurisdictional considerations - The IRS communicates about federal tax matters. Many states have parallel notice and collection processes; when a federal issue affects state filings (e.g., payroll tax, withholding, estimated tax), coordinate with the relevant state Department of Revenue. For state-specific procedures, consult the state tax agency (e.g., California FTB, New York, Texas Comptroller, Florida DOR) for their notice-response and collection rules. When to involve Tax Counsel or escalate - If the issue involves large proposed adjustments, litigation risk, criminal investigation, or complex partnership/LLC allocations, engage experienced tax counsel or a qualified CPA/enrolled agent.