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IRS Letter 1862: What Is It and How Should You Respond?

Silas Bamigbola avatar image
Last updated 11/14/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
IRS Letter 1862 is a formal notification from the IRS stating they have no record of your recent tax return, and therefore, have proposed taxes based on third-party information. Receiving this letter can be concerning, as it suggests potential tax discrepancies. By understanding the purpose of IRS Letter 1862 and knowing how to respond, you can avoid possible penalties and resolve any misunderstandings. In this article, we explain what IRS Letter 1862 entails, the reasons for receiving it, and the steps you can take to address it promptly.
Receiving a notice from the IRS can feel overwhelming, especially when it involves a proposed tax based on information you may not recognize. IRS Letter 1862 is sent to taxpayers when the IRS lacks a record of a filed return and has computed an estimated tax amount based on external data. This situation may occur due to several factors, from filing errors to lost mail. Knowing what steps to take and the importance of timely responses will help you clear up any discrepancies and ensure compliance. Let’s dive into what IRS Letter 1862 involves and how to address it effectively.

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Understanding IRS Letter 1862

IRS Letter 1862 is an official notification indicating that the IRS has no record of your recent tax return. When they don’t receive a return, they estimate taxes owed based on third-party sources, such as employer-reported income or banking records. The IRS uses this letter to propose taxes due and invite you to either confirm the accuracy or dispute it by filing the missing return.
Some reasons you might receive IRS Letter 1862 include:
  • The IRS did not receive or process your tax return due to a submission error.
  • You filed, but the return contained mistakes or missing information.
  • The tax return may have been lost in transit if sent by mail.
  • There may have been a misunderstanding about your requirement to file for that tax year.
IRS Letter 1862 acts as a warning, giving you a chance to file the necessary return or explain why you believe filing was unnecessary. Ignoring this letter can result in additional penalties and enforcement actions, such as tax liens or wage garnishments.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

Pro Tip

Create an online IRS account to get real-time notifications on your tax account status. This can help prevent future issues by keeping you informed of IRS notices or updates.

How IRS Letter 1862 affects you

Receiving IRS Letter 1862 can lead to immediate consequences if not addressed in a timely manner. The proposed taxes calculated by the IRS are often based on incomplete information and may not accurately reflect your actual tax obligation. Here are the primary ways this letter might impact you:
  • Financial penalties: Not responding to IRS Letter 1862 can lead to various penalties, including failure-to-file penalties and interest on unpaid taxes.
  • Withheld refunds: If the IRS owes you a refund for the year in question, it will remain unprocessed until you address this letter and submit any missing returns.
  • Enforcement actions: If the IRS assumes you owe taxes, they may start collection actions, such as property liens or garnishments on wages.
The consequences can become severe if IRS Letter 1862 is ignored. Promptly addressing the issue and clarifying any misunderstandings is essential to avoid prolonged financial or legal complications.

Steps to take when you receive IRS Letter 1862

Taking the right steps when you receive IRS Letter 1862 can help prevent unnecessary penalties and potential collection actions. Here’s a clear outline of what you should do:
  • Read the letter thoroughly: Carefully review the contents of IRS Letter 1862 to understand the specific tax year and the proposed taxes. This will give you clarity on what the IRS believes you owe.
  • Check your filing records: Verify whether you have a copy of the filed return for that tax year. If you submitted it electronically, check for a confirmation receipt. For mailed returns, ensure you have proof of mailing, such as a tracking receipt.
  • File any missing returns: If you haven’t yet filed, prepare and submit the return as soon as possible, including any relevant schedules or forms.
  • Respond with form 15103 if needed: If you believe you weren’t required to file a return or have already done so, complete Form 15103 (Form 1040 Return Delinquency) to clarify your circumstances with the IRS.
  • Contact the IRS if you need assistance: If you have questions or need clarification, call the IRS at the number provided in the letter or visit a local IRS office.

Pro Tip

Keep a secure file of all tax documents and proof of filing for at least three years. This can streamline resolution if discrepancies arise.

Common reasons for receiving IRS Letter 1862

There are several common scenarios that may trigger IRS Letter 1862. Understanding these reasons can help you identify the possible source of the issue and address it effectively:

Failure to file a required tax return

The most frequent reason for receiving IRS Letter 1862 is that a required tax return was not filed. The IRS expects taxpayers with income above a certain threshold to submit a return, and failing to do so can prompt a Letter 1862 notice.

Errors in your tax return

If you did file but made mistakes, such as incorrect numbers or missing forms, the IRS may not recognize your return as valid, prompting the issuance of IRS Letter 1862.

Mailing issues or lost returns

Occasionally, returns sent by mail can be lost in transit. To avoid this, consider using certified mail or an electronic filing service that provides tracking and proof of submission.

No requirement to file

If your income level, filing status, or other circumstances exempt you from filing, the IRS may not be aware of this without further explanation. Submitting Form 15103 can clarify that you do not meet the requirements for filing.

How to resolve IRS Letter 1862

Taking the necessary actions after receiving IRS Letter 1862 will help you avoid penalties and potential enforcement actions. Here’s how to proceed with each resolution option:

Filing the missing tax return

If a required return wasn’t filed, submit it promptly. Ensure that the return is fully completed with all necessary schedules and forms. If the IRS has issued you an IP PIN for identity protection, make sure to include it.

Submitting form 15103

If you believe you do not need to file a tax return or if you already submitted it, Form 15103 allows you to clarify your situation. This form explains why you believe filing is unnecessary or provides proof of a previously filed return.

Contacting the IRS for guidance

If you are uncertain about the letter’s contents or need additional support, you can contact the IRS directly. Use the contact number on the letter or consider visiting a Taxpayer Assistance Center.

Pro Tip

If you owe taxes but can’t pay immediately, apply for a payment plan through the IRS to avoid additional penalties and interest.

Consequences of ignoring IRS Letter 1862

Ignoring IRS Letter 1862 can lead to severe financial and legal consequences. If you do not respond, the IRS may proceed with enforcement actions, including:
  • Additional penalties: Failing to file or pay taxes can result in significant penalties, and interest will continue to accumulate on any unpaid balances.
  • Collection actions: The IRS may take collection actions, such as placing a lien on your property or garnishing your wages, if they assume you owe taxes.
  • Forfeited refunds: If you are owed a refund for the tax year in question, it may be delayed or forfeited if you fail to resolve the notice.

Tax resolution options for those unable to pay

If you find that you owe taxes but cannot afford the full amount, several options can help you manage your tax liability. The IRS offers the following tax relief options:

Installment agreement

An installment plan allows you to pay off your tax debt in smaller, more manageable monthly payments. Apply for an installment agreement online or by completing Form 9465.

Offer in compromise

An Offer in Compromise (OIC) allows eligible taxpayers to settle their tax debt for less than the full amount owed. This option is typically available to those who cannot afford to pay their full tax liability or would experience financial hardship if required to do so. To apply, complete Form 656 and submit it along with a non-refundable application fee.

Temporarily delaying collection

If you’re experiencing significant financial difficulties, you may be able to request that the IRS temporarily delay collection until your situation improves. Although this doesn’t eliminate the debt, it gives you time to get back on your feet. Contact the IRS to explore this option, but be aware that penalties and interest will continue to accrue on the balance owed.

Seeking professional tax assistance

When facing a large tax bill, a tax professional can help you determine the best course of action. Certified Public Accountants (CPAs) and tax attorneys can offer guidance on managing IRS notices, exploring tax relief options, and preventing future issues.

Pro Tip

Explore tax relief companies carefully. Only work with reputable firms or licensed tax professionals, as they can help negotiate with the IRS and explore your options for reducing or managing your tax debt.

Best practices for avoiding IRS Letter 1862 in the future

Staying organized and proactive with your tax filings can prevent many issues that lead to IRS letters and notices. Here are some key steps to reduce the chances of receiving an IRS Letter 1862 in the future:

File on time

One of the simplest ways to avoid tax issues is by filing your return on or before the deadline. If you know you’ll miss the deadline, consider filing for an extension with Form 4868, which gives you additional time to prepare your tax documents.

Keep thorough records

Maintain records of all tax documents, including W-2s, 1099s, and past returns. This can streamline the filing process and provide proof if you need to reference previous filings.

Use certified mail or electronic filing

If you file by mail, use certified mail with a return receipt to confirm delivery. For added convenience and speed, consider e-filing your returns, which provides instant confirmation and minimizes the risk of lost documents.

Update your IRS account information

If you move or change your contact information, update your details with the IRS to ensure you receive all future correspondence.
Looking for the best way to reduce your tax burden? We’ve compiled a list of the Best Tax Relief Companies to help you navigate tax challenges and save money. Click here to discover trusted experts who can assist you with tax resolution, IRS negotiations, and more!

Frequently asked questions

What if I don’t believe I need to file a tax return?

If you believe you’re not required to file a return, respond to IRS Letter 1862 by submitting Form 15103, “Form 1040 Return Delinquency.” This form allows you to explain your circumstances and provide supporting information, such as proof of income levels that fall below the filing requirement.

How quickly should I respond to IRS Letter 1862?

It’s best to respond to IRS Letter 1862 as soon as possible to avoid penalties or further IRS actions. Although there may not be a strict deadline stated in the letter, aim to respond within 30 days to keep the situation under control.

Can I file my overdue tax return electronically?

For recent tax years (typically the past three years), the IRS may allow electronic filing of overdue returns. If the return is older, you’ll need to file a paper return and mail it. Consider using a trackable mailing service to ensure it reaches the IRS.

Does responding to IRS Letter 1862 impact my credit score?

The letter itself does not affect your credit score. However, if you ignore it and the IRS takes collection actions, such as placing a lien on your property, this can negatively impact your credit. Responding promptly helps you avoid these consequences.

What if I owe taxes but can’t afford to pay right now?

If you can’t pay the full tax amount owed, respond to IRS Letter 1862 and explore options like an installment agreement or an Offer in Compromise. Even if you can’t pay, submitting your return or an explanation helps you avoid additional penalties.
Want more help understanding IRS notices and letters? Check out our comprehensive guide to IRS Notices and Letters to learn about handling common IRS documents.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • IRS Letter 1862 is issued when the IRS has no record of receiving a required tax return.
  • Responding promptly is crucial to avoid penalties, interest, and enforcement actions.
  • If you believe you filed, submit Form 15103 to clarify the situation with the IRS.
  • Failure to resolve the notice may result in delayed refunds and additional IRS actions.
  • Seek professional help if you are uncertain about how to respond to IRS Letter 1862.

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