Notice we changed your account

Back to “Issues due to improper filings”

This notice notifies the taxpayer that it has effected changes on the tax amount. This is usually the result if a taxpayer ignores or fails to respond to a prior IRS notice.

If you agree with the proposed changes, you can sign the agreement form and pay any additional tax you may owe. You must pay interest on any additional tax. IF you pay when you sign the agreement, the interest is generally figured from the date of your payment.

If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. If you pay the amount due within 10 business day of the billing date, you will not have to pay more interest or penalties. This period is extended for 21 calendar days if the amount due is less than $100,000.

If you are due a refund, you will receive it sooner if you sign the agreement form. You will be paid interest on the refund.
If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your ax return. You should keep this letter with your tax records.

If you do not agree with the proposed changes, the examiner will explain your appeals rights. If your examination takes place in an IRS office, you can request an immediate meeting with the examiner’s supervisor to explain your position. If an agreement is reached, the case will be closed.

If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS’ position. The examination will forward your case for processing.

The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from:
  1. Examinations (audits)
  2. Offers in compromise
  3. Trust fund recovery penalties
  4. Other collection actions
Most cases that are not docketed in any court qualify for fast track mediation. Mediation can take place at a conference you request with a supervisor, or later. The process involves an Appeals Officer has been trained in mediation. You may represent yourself at the mediation session, or someone else can act as your representative.

Source : IRS Publication 5 : Your appeal rights

IRS Publication 556 : Examination of Returns, Appeal Rights and Claims for Refund