IRS Letter 2267C: What It Is and How to Respond
Summary:
IRS Letter 2267C is a notice the IRS sends when it needs a taxpayer to file a past-due tax return. Receiving this letter means the IRS has not received a required tax return from you for a previous year. Whether it’s an oversight or a misunderstanding, this letter serves as an important reminder to take action. Ignoring it could result in penalties, interest, and further enforcement actions. In this article, we explain why you received IRS Letter 2267C, its impact, and what steps you need to take to resolve the issue quickly and correctly.
Receiving a letter from the IRS can feel overwhelming, especially if it’s regarding a past-due tax return. IRS Letter 2267C serves as a notification that your tax return for a prior year has not been filed. Whether it’s a simple oversight, a misplaced form, or an issue with your tax records, responding to this letter is essential to avoid penalties or further action. This article will guide you through what IRS Letter 2267C is, why you received it, and how to respond effectively to avoid any negative consequences.
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Understanding IRS Letter 2267C
IRS Letter 2267C is a formal notification that the IRS has no record of a tax return from you for a prior tax year. This letter prompts taxpayers to file a missing return or explain why it was not submitted. It’s critical to address this notice promptly to avoid potential penalties, interest charges, and enforcement actions. Here are some common reasons why you might receive IRS Letter 2267C:
- You missed filing a required tax return.
- The IRS did not process your return due to errors or missing information.
- Your return may have been lost in transit.
- You may not have been required to file for the tax year in question, based on income or status.
If you received this letter, the IRS expects you to either file the missing return or clarify your circumstances. Ignoring IRS Letter 2267C could lead to further action, including potential wage garnishments, levies, or liens.
Pro Tip
Set up an IRS online account to receive timely updates about your tax status and receive notifications about any due returns or changes to your account.
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Why IRS Letter 2267C may impact you
The consequences of not responding to IRS Letter 2267C can be serious and far-reaching. Here’s how this letter could impact your finances and tax standing:
- Potential penalties and interest: Ignoring the letter could result in penalties for failing to file. Interest also accrues on any unpaid tax balances from the filing due date.
- Loss of refunds: If you’re entitled to a refund, the IRS won’t process it until the missing return is filed. Delayed refunds can impact your cash flow.
- Collection actions: The IRS can initiate collection measures if you owe back taxes. These actions include liens on property, wage garnishments, and levies on financial accounts.
Responding to IRS Letter 2267C in a timely manner can help you avoid these negative outcomes, preserving your credit score and financial stability.
Steps to resolve IRS Letter 2267C
If you’ve received IRS Letter 2267C, here are the steps you should follow to resolve the issue efficiently and avoid further complications:
- Review IRS Letter 2267C carefully: Examine the details to identify the tax year in question and any instructions on how to proceed. Check if the IRS has flagged any discrepancies that may have prevented your return from being processed.
- Gather your records: Review your personal records to verify whether you filed the return. If you filed electronically, check for a confirmation email or filing receipt. If you mailed the return, locate your certified mail receipt or delivery confirmation.
- File the missing return: If you didn’t file, submit the tax return immediately. Ensure all necessary forms, schedules, and attachments are included and filled out accurately. Completing this step promptly can help you avoid additional penalties.
- Submit Form 15103 if needed: If you believe you were not required to file, complete and send Form 15103, “Return Delinquency,” to the IRS. This form provides a space to clarify why a return is not necessary, helping the IRS understand your situation.
- Contact the IRS if you need clarification: If you’re uncertain about any part of the notice, contact the IRS using the number provided on the letter. Tax professionals, such as enrolled agents or CPAs, can also provide guidance and handle communications with the IRS on your behalf.
Pro Tip
Maintain copies of all tax returns and filing confirmations, including certified mailing receipts. These records help resolve disputes and provide proof of timely filing if needed.
Reasons you may have received IRS Letter 2267C
Failure to file a required return
The most common reason for receiving IRS Letter 2267C is failing to submit a required tax return. Generally, the IRS expects individuals to file a tax return if their income exceeds the minimum filing threshold for their age, filing status, and income type.
Inaccuracies or incomplete information on a prior return
If your previously filed return was missing information or had errors, the IRS may not have processed it as filed. Situations like incomplete forms, missing signatures, or inaccurate Social Security numbers can prevent the IRS from accepting a return.
Lost or delayed return
Although less common, tax returns can be lost or delayed during mailing or processing. If you mailed your return, using certified mail or a trackable service is recommended to confirm receipt.
Not required to file a tax return
Sometimes, individuals may not be required to file a tax return if their income falls below the minimum threshold. However, if the IRS doesn’t receive confirmation, they may issue Letter 2267C as a precaution. Submitting Form 15103 with supporting documents can clarify if you were exempt from filing.
How to respond effectively to IRS Letter 2267C
Filing the overdue return
If a tax return was missed, prepare and submit it promptly. Accurate completion of forms, schedules, and any applicable details, such as an Identity Protection PIN (IP PIN), can streamline the process. You can file electronically for recent tax years or send paper returns via certified mail for older years.
Completing and submitting Form 15103
Form 15103, known as the “Return Delinquency” form, is useful if you believe you do not need to file a tax return or have already filed. It allows you to explain your situation, which can help avoid further IRS action if completed correctly.
Contacting the IRS for further assistance
If you’re unsure about the notice or need additional guidance, reaching out to the IRS using the number listed on the notice can be helpful. Additionally, you may consider contacting the Taxpayer Advocate Service for support if you encounter delays or complications.
Pro Tip
If paying your tax liability in full isn’t feasible, the IRS offers payment plans. Setting up an installment agreement can prevent further penalties and keep your account in good standing.
Consequences of ignoring IRS Letter 2267C
Ignoring IRS Letter 2267C could result in serious repercussions. Here are potential outcomes to be aware of:
- Additional penalties and interest: The IRS may apply penalties for not filing or paying taxes, and interest will continue to accrue on unpaid balances.
- Enforcement actions: The IRS has the authority to initiate collection efforts, including property liens, wage garnishments, or levies on bank accounts.
- Delayed or forfeited refunds: If you’re owed a refund, ignoring the notice could result in its delay or forfeiture.
Taking action upon receiving IRS Letter 2267C can help avoid these outcomes and maintain your financial health.
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Frequently asked questions
What should I do if I believe I am not required to file a tax return?
If you think you aren’t required to file, you should still respond to IRS Letter 2267C to avoid penalties. Completing and submitting Form 15103, the “Return Delinquency” form, will allow you to explain why filing wasn’t necessary. Attach any documents that can support your case, such as proof of income level or other exemptions.
How much time do I have to respond to IRS Letter 2267C?
While IRS Letter 2267C doesn’t specify a strict deadline, responding within 30 days is recommended. Prompt action helps prevent the accumulation of penalties and interest and can avoid further enforcement actions. Delaying your response could result in added complications and increased liability.
Can I file a past-due tax return electronically?
Yes, you can file recent prior-year returns electronically—usually within the last three tax years. Older returns, however, need to be filed by paper and mailed to the IRS. When filing by mail, consider using a trackable service to confirm that the IRS receives your return.
Will IRS Letter 2267C affect my credit score?
IRS Letter 2267C itself doesn’t directly impact your credit score. However, if unpaid taxes lead to IRS collection actions, such as a lien, this could affect your credit. Addressing the notice promptly can help avoid enforcement actions that may harm your credit report.
What if I owe taxes but can’t pay the full amount?
If you owe taxes and can’t pay the entire amount immediately, file your return and respond to the letter anyway. The IRS provides options such as installment agreements or an offer in compromise to help taxpayers manage their debt. Arranging a payment plan is generally better than ignoring the debt, as penalties and interest accrue on any unpaid balance.
Is it possible to appeal the IRS actions related to Letter 2267C?
If you disagree with any enforcement actions taken due to IRS Letter 2267C, you may have the right to appeal. Contact the IRS or a tax professional for assistance with the appeals process, which can help you avoid or reduce certain penalties if there is a reasonable cause.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You 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. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your 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. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your 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. |
| CP11M | Your 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. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The 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. |
| CP13M | The 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. |
| CP13R | The 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. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You 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. |
| CP21C | The 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. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The 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. |
| CP24 | The 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. |
| CP24E | The 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. |
| CP25 | The 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. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The 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. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You 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). |
| CP259B | The 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. |
| CP259C | The 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. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You 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. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As 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. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The 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. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You 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. |
| CP504B | You 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. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted 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. |
| CP604B | Usted 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. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros 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. |
| CP721 | Hicimos 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. |
| CP722 | Hicimos 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. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The 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. |
| CP3219A | The 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. |
| CP3219N | The 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 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS 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 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The 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 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your 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 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A 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 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A 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 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The 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 2761C | The 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 2789C | An 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 2840C | Confirms 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 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A 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 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The 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 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The 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 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The 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 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- IRS Letter 2267C notifies you of a past-due tax return that needs to be filed.
- Promptly responding to the notice helps avoid penalties, interest, and potential collection actions.
- If you believe you already filed or do not need to file, submit Form 15103 to clarify your situation with the IRS.
- Ignoring the letter may result in delayed refunds, enforcement actions, or other financial consequences.
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