FEDERAL FORMS, PUBLICATIONS, NOTICES, and LETTERS

INDEX:

  1. IRS Forms
  2. IRS Publications
  3. IRS Notices
  4. IRS Letters
  5. IRS Situational Correspondence
  6. Internal Revenue Service Deception, Propaganda, and Trojan Horses
  7. Internal Revenue Service Jurisdiction
  8. Internal Revenue Service Expert Interface Site
  9. Internal Revenue Manual (IRM)
  10. Freedom of Information and Privacy Act Materials
  11. Other IRS Data Products

1.  IRS FORMS:

Useful links relating to IRS forms:

  1. Index of all IRS Publications:
    https://www.irs.gov/forms-pubs (OFFSITE LINK)
  2. IRS Online Instructions for forms:
    https://www.irs.gov/instructions/index.html (OFFSITE LINK)
  3. Correcting Erroneous Information Returns, Form #04.001:  Describes how to correct false IRS forms W-2, 1042S,1098, 1099, and K-1
    PDF https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf (OFFSITE LINK)
  4. SEDM Forms Page:  Many very useful canned forms you can attach to your standard IRS forms to prevent false presumptions or prejudicing your constitutional rights.
    https://sedm.org/Forms/FormIndex.htm
  5. Tax Form Attachment, Form #04.201:  Attach this to all standard IRS forms you submit to prevent false presumptions that prejudice your constitutional rights
    PDF https://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdf (OFFSITE LINK)
  6. Office of Management and Budget (OMB) control numbers and corresponding regulations for several important IRS forms.  The second column in the table lists the OMB Control Number for each form.  If you want to know the purpose and proper use of any of the forms listed, we recommend that you download PDF IRS Pub 676, which is listed in the section below.  WARNING:  This is a large file!  Pub 676, by the way, is an old document dated 12/91.  A newer version of that document is now published as PDF IRS Document 7130, which you can order FREE from the IRS at: 800-829-3676.
    http://famguardian.org/TaxFreedom/Forms/IRS/OMBFormInfo.htm
  7. Original or standard IRS forms (U.S. Government Printing Office Bookstore).  Includes both historical and current forms:
    Tax Products CD-ROM, Stock #648-207-00004-2

The list of forms below contains two columns:  The ORIGINAL column and the AMENDED column.  The ORIGINAL column contains:

  1. A link to the form that is identical to the one you would download directly off the IRS website. 
  2. A link (in some cases) to the editable Microsoft Word version of the ORIGINAL IRS form if you want to customize it yourself. This editable Word version was produced with Scansoft PDF Converter Professional.  

The AMENDED column contains a form that has been modified to remove all injurious and false presumptions of the readers and recipients as follows:

  1. All indications of liability such as the word "owe" are replaced with "pay illegally under protest and duress".
  2. Uses of the word "taxpayer"  are replaced with "nontaxpayer"
  3. Uses of the phrase "U.S. citizen" is replaced with "national pursuant to 8 U.S.C. §1101(a)(21) or "non-resident non-person".
  4. Any place the form says "in United States" is replaced with "outside United States"
  5. If the only option presented for natural persons is "individual", then an additional option is added for "Transient foreigner".
  6. Perjury statements are modified as follows:
    • Replace "penalty of perjury" with "penalty of perjury from without the United States under 28 U.S.C. §1746(1)"
    • Indicate the existence of duress
    • Indicate "All rights reserved without prejudice, UCC 1-308 and its predecessor UCC 1-207"
  7. Places where it asks you what country you live in have the phrase "(state)" after them.
  8. References to "beneficial owner" are replaced with "nonresident alien not engaged in a trade or business" so as not to incriminate yourself or violate the Fifth Amendment
  9. The phrase "permanent address", which means "domicile", is filled in with the phrase "None (no domicile)".  Click here to read our article on domicile to learn why this change was made.

Wherever possible, you should use the AMENDED form instead of the ORIGINAL form because if you don't, you will needlessly prejudice your rights in court and encourage PDF false presumptions about your true status.  We also note that government forms should NEVER be altered with the intent of deceiving anyone or committing fraud or perjury.  Perjury is a criminal offense in violation of 18 U.S.C. §1001 and 18 U.S.C. 1542 that we do not condone or tolerate.  Instead, the purpose of using the Amended form is to PREVENT perjury on government forms.  Most government forms require a perjury statement and if they are false or could be misconstrued as false by an ignorant or presumptuous reader, then this could unnecessarily imperil the liberties of the submitter.  If the IRS tries to penalize you for altering forms, then we suggest using the standard IRS form and using the following excellent attachment with all ORIGINAL IRS forms submitted in order to prevent prejudicing your rights or sovereignty or committing perjury under penalty of perjury in attempting to truthfully and unambiguously describe your legal status on government forms:

PDF Tax Form Attachment, Form #04.201 (OFFSITE LINK)

SOURCE:  SEDM FormsPage

If you would like to modify existing IRS forms to create your own Amended or changed forms that more accurately and truthfully represent your status, then we recommend the following options:

  1. If you want to turn the PDF form into an editable Microsoft Word document that you can change to suit your needs and then print as a PDF, then we highly recommend the following:
    • Scansoft PDF Converter Professional- Creates PDFs like Acrobat and also will convert PDFs into editable Microsoft Word documents.  This program also has a slick feature called "FormTyper" that will take any PDF form and automatically turn it into a fillable Acrobat form.  EXCELLENT!
  2. If you have the original PDF off the government website and want to edit it DIRECTLY, the following products are recomended  in descending order of capability and value, where the first listed is the best but the most expensive:
    • Adobe Illustrator-Edits existing PDF forms but not useful for creating new forms.  Part of Adobe Creative Suite. Very good but expensive.
    • Adobe Livecycle Designer-Edits or designs forms in original PDF format.  Part of Adobe Creative Suite. Very good but expensive.  This product is REALLY cool because you can import an original IRS form and convert it so an editable form with fillable fields, then resave it looking better than the original!  Well worth the money.  You will need to buy a disk full of fonts to go with this so you can exactly replicate the look of the original form as an installed system font.  We recommend visiting Fonts.com to buy the Helvetica Neue font packs, which is what the IRS uses on all their forms.
    • Nitro PDF-$99.  Edit PDF's directly, print them from any application, created or edit forms.  Directly edit text and graphics.  Simple, powerful, attractive interface.  Versatile and RELIABLE.  THE BEST OF THE BUNCH!  You got to get this program!
    • Foxit Software PDF Editor-mainly for text editing but decent.  $99.  Does not do picture editing.  Not WYSIWYG (What You See Is What You Get) because actual PDF in Acrobat does not look exactly the same as the program displays it.  Unlike Scansoft PDF Converter Professional, you can add text to make it part of the document, instead of just a comment.
    • Zeon Docucom  PDF Gold-PDF editing and creation.
    • Scansoft PDF Converter Professional-feature rich and much cheaper than Adobe Acrobat.  Does not allow add any kind of text other than comments, and this limits usefulness in modifying IRS forms.  $99.  Creates PDFs like Acrobat and also will convert PDFs into editable Microsoft Word documents.  The other options listed here cannot do this.
    • CAD-KAS PDF Editor-$79.  Does graphics and picture and text editing.  The copyright license mechanism is very restrictive and you have to buy a license for each machine you install on.  This program is buggy and corrupts some PDF files.  Watch out!
  3. You can reuse any of the MS Word formatted versions of most of the common IRS forms listed below.  These appear in editable format for your reuse.
  4. If you are starting with a raster scanned PDF image and want to edit the form, the following two graphics editing products can edit bitmapped PDF forms quite well:
  5. If you want to design your own substitute forms, the following products are listed in descending order of their usefulness and quality:
    • Adobe Livecycle Designer-Designs forms in original PDF format.  Part of Adobe Creative Suite. Very good but expensive.  This product is REALLY cool because you can import an original IRS form and convert it so an editable form with fillable fields, then resave it looking better than the original!  Well worth the money.  You will need to buy a disk full of fonts to go with this so you can exactly replicate the look of the original form as an installed system font.  We recommend visiting Fonts.com to buy the Helvetica Neue font packs, which is what the IRS uses on all their forms.
    • Amgraf Oneform Designer Plus-the best and most versatile
    • Scansoft Omniform-used on older IRS forms
  6. If you do produce a new or amended tax form, please kindly post it to our forums as an attachment for reuse by others.  This will save lots of trouble and time for others.  Post it in the "New Research Submittal" area of the Family Guardian forums and we will repost it for others reuse. You will need to register to obtain an account in order to post to our forums.

For those of you who are concerned about the legality of modifying IRS forms, see section 21.3 of our free PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001 book.

If you do not find the forms you need here, you may also wish to visit: http://www.forms.gov/

Form
number
OMB Ctl. # Title Example Original IRS
form
Amended
form (removes "presumptions")
Description
23C None Assessment Certificate   PDF Original
WordOriginal
  Required to assess a person with a tax liability absent a filed tax return.
56 1545-0013 Notice Concerning Fiduciary Relationship   PDF Original
WordOriginal
PDF Amended File to remove any fiduciary relationships fictitiously created in your Individual Master File (IMF) by unscrupulous IRS agents in order to create a false liability.
433-A None Collection Information Statement   PDF Original
WordOriginal
   
656 None Offer in Compromise   PDF Original
WordOriginal
   
668-A(c)(DO) None Notice of Levy   PDF Original
WordOriginal
  Sent to institute a levy collection action.
668-B None Levy   PDF Original
WordOriginal
  Issued to levy a person's pay or assets at an employer or financial institution.
668(Y)(c) None Notice of Federal Tax lien   PDF Original
WordOriginal
   
886-A None Explanation of Items Example     Prepared as part of an IRS Examination
911 1545-1504 Application for Taxpayer Assistance Order   PDF Original
WordOriginal
   
941A None Employer's Quarterly Federal Tax Return   PDF Original
WordOriginal
   
1040 1545-0074 U.S. individual Income Tax Return   PDF Original
WordOriginal
   
1040 Instructions   IRS Form 1040 Instructions   PDF Original    
1040 Schedule C 1545-0074 Profit and Loss from Business   PDF Original
WordOriginal
   
1040X 1545-0091 Amended U.S. Individual Income Tax Return   PDF Original
WordOriginal
   
1040NR-EZ 1545-1468 U.S. Nonresident Alien Income Tax Return-EZ   PDF Original
WordOriginal
PDF Amended  
1040NR 1545-0089 U.S. Nonresident Alien Income Tax Return   PDF Original
WordOriginal
PDF Amended  
1040NR Instructions   IRS Form 1040NR Instructions   PDF Original PDF Amended  
1040 SFR 1545-0074 1040 Substitute For Return (SFR-ILLEGAL for natural persons) Example     Prepared as part of an IRS examination
1042-S 1545-0096 Foreign Persons U.S. Source Income Subject to Withholding   PDF Original
WordOriginal
Instructions
  Covered in IRS Pub 515
1078 None Certificate of Alien Claiming Residence in the United States   PDF Original    
1098 1545-0901 Mortgage Interest   PDF Original
WordOriginal
Instructions
PDF Amended

Filed by mortgage companies against people paying interest on a mortgage

1099MISC 1545-0015 Miscellaneous Income   PDF Original
WordOriginal
Instructions
  Filed by companies against contractors and vendors
1099INT 1545-0112 Miscellaneous Income   PDF Original
WordOriginal
Instructions
  Filed by companies against contractors and vendors
1099S   Proceeds form Real Estate Transaction   PDF Original
   
2039 None IRS Administrative Summons (Sample)   PDF Original
  Issued usually during criminal investigation by IRS.
2270 None Notice to Exhibit Books and Records   PDF Original    
2433 None Notice of Seizure (2.7 Mbytes-large)   PDF Original   Issued to seize property.  Catalog number 21680C.
2555 1545-0067 Foreign Earned Income Exclusion   PDF Original
WordOriginal Instructions
 

Attached to the form 1040 if you claim to be a "U.S. citizen" and reside either overseas or in one of the 50 states of the union.

2555EZ 1545-1326 Foreign Earned Income Exclusion   PDF Original
WordOriginal
Instructions
 

Attached to the form 1040 if you claim to be a "U.S. citizen" and reside either overseas or in one of the 50 states of the union.

2582   Disciplinary and Suitability Cases Closed    Original    
2678 1545-0748 Employer Appointment of Agent   PDF Original
WordOriginal
   
2848 1545-0150 Power of Attorney and Declaration of Representative   PDF Original
WordOriginal
   
3198 None Special Handling Notice Example     Prepared during an IRS examination
4029 1545-0064 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits   PDF Original
WordOriginal
   
4340   Certificate of Assessments, Payments, Other Specified Matters       Record of payments and assessments for a taxpayer.  Catalog Number 27000K.
4506 1545-0429 Request for Copy of Transcript or Tax Form   PDF Original
WordOriginal
  Use this form to request a verification that you are a "nonfiler"
4549 None Income Tax Examination Changes Example      
4549-A None Income Tax Examination Changes Example      
4598 1545-0597 Form W-2, 1099, 1098, or 1099 Not Received, Incorrect or Lost   PDF Original
WordOriginal
PDF Amended

Used by people who received a 1099 in error.  The OMB control #1545-0597 (newer).  Require explanation.  The older form does not ask for explanation.

4700 None Examination Workpapers Example     Prepared as part of an IRS Examination
4852 1545-0458 Substitute for W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, Etc.   PDF Original
WordOriginal
PDF Amended  
4868 1545-0199 Application for Extension of Time to File U.S. Individual Income Tax Return   PDF Original
WordOriginal
  File if you are late filing or expect to file after the  April 15 deadline.
5344 None Examination Closing Record Example      
5546 None Examination Return Charge-Out Example     Prepared as part of an IRS Examination
5564 None Notice of Deficiency Waiver Example     Prepared as part of an IRS Examination
5600 None Statutory Notice Worksheet Example     Prepared as part of an IRS Examination
6450 None Questionnaire To Determine Exemption from Withholding   PDF Original
WordOriginal
   
8109   Federal Tax Deposit Coupon        
8233 1545-0759 Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual   PDF Original
WordOriginal
PDF Amended Use in lieu of a form W-4 or W-8BEN to stop withholding on employment/contracting pay
8264   Application for tax shelter   PDF Original
PDFInstructions
   
8271   Investor Reporting of Tax Shelter Registration Number   PDF Original    
8275 1545-0889 Disclosure Statement   PDF Original
WordOriginal
PDF Amended  
8288   U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests   PDF Original    
8840 None Closer Connection Exception Statement for Aliens   PDF Original    
8448 None Disclosure Litigation Reference Book, Rev. 4-2000   PDF Original   by:  IRS Office of Chief Counsel
8546 None Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check   PDF Original
WordOriginal
   
8854 1545-1567 Expatriation Information Statement   PDF Original
WordOriginal
   
8854 Instr   Expatriation Information Statement Instructions   PDF Original    
8821 1545-1165 Tax Information Authorization   PDF Original
WordOriginal
   
8822 1545-1163 Change of Address   PDF Original
WordOriginal
PDF Amended  
9423 None Collection Appeals Request   PDF Original
WordOriginal
PDF Amended  
9452 1545-1316 Filing Assistance Program   PDF Original
WordOrigina
   
11377   Inadvertent Taxpayer Data Access    Original    
12153 None Request for Collection Due Process Hearing   PDF Original
WordOriginal
PDF Amended WARNING:  This form does NOT include a date completed.  Please ensure that you add this to the form prior to submitting it and send it certified mail, because the IRS will claim they never received it or received it late, and will commence collections absent legal authority! Also, be sure to line out every instance of the word "taxpayer" and replace with "American" to remove any false presumptions from the form.
12217 None Section 1203 Allegation Referral Form   PDF Original
WordOriginal
  Use this form to register a complaint about an agent who is violating your rights.
12277 None Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien   PDF Original PDF Amended  
12616 None Correspondence Examination History Sheet Example     Prepared as part of an IRS Examination
13257E 1545-1432 IRS Small Business/Self-Employed Customer Satisfaction Survey   PDF Original    
13496 None IRC Section 6020(b) Certification Example     Prepared as part of an IRS Examination
SS-4 1545-0003 Application for Employer Identification Number   PDF Original    
SS-8 1545-0004 Determination of Worker Status for Purposes for Purposes of Federal Employment Taxes and Income Tax Withholding   PDF Original
WordOriginal
   
W-2 1545-0008 Wage and Tax Statement   PDF Original
WordOriginal
Instructions
PDF Amended  
W-2C 1545-0008 Wage and Tax Statement   PDF Original
WordOriginal
Instructions
PDF Amended  
W-3c 1545-0008 Transmittal of Corrected Wage and Tax Statement   PDF Original
WordOriginal
   
W-4 1545-0010 Employee's Withholding Allowance Certificate   PDF Original
WordOriginal
PDF Amended  
W-4E None Withholding Exemption Certificate   PDF Original
WordOriginal
   
W-7 1545-1493 Application for IRS Individual Taxpayer Identification Number   PDF Original
WordOriginal
PDF Amended  
W-8 None Certificate of Foreign Statues   PDF Original
WordOriginal
   
W-8BEN 1545-1621 Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding   PDF Original
WordOriginal Instructions
PDF Amended

WordAmended

 
W-9 None Request for Taxpayer Identification Number   PDF Original
WordOriginal
PDF Amended  

2.  IRS PUBLICATIONS and DOCUMENTS:

Below is an index of all IRS Publications and Documents and the circumstances under which they are employed.  Some of these forms are described on the IRS website at:

https://www.irs.gov/app/picklist/list/publicationsNoticesPdf.html

You can order any IRS form or publication for your private use by calling 800-829-2437.  Each form and publication and their proper use are described in PDF IRS Document 7130 entitled "Published Products Catalog", which you can order directly from the IRS FREE at 800-829-3676.  NOTE:  This catalog is not available in electronic form from the IRS.  You can only get it in print form.

Pub/Document
number
Title Editable MS Word Version Description
Federal Register Federal Register; Part II: Department of the Treasury; Privacy Act of 1974; Republication of System of Records; Notices   Contains a complete listing of all IRS records available for disclosure under the Freedom of Information Act.  Federal Register, Vol. 63, No. 242, pages 69716 through 69929 contain a listing of all systems of records maintained by both the Department of the Treasury and the Internal Revenue Service.
Doc. 6548     Complete printout of all IRS computer generated form letters.  Useful for learning how the IRS operates.
Doc. 7130 Published Products Catalog (2.56 Mbytes)   The most valuable publication of the IRS.  Shows the form number of each form and explains what it is used for.  Mentioned in IRM 1.11.5.8.3.  Updated twice per year.  Order using catalog number  63740X.  Has three parts: 1.  How To; 2.  Product Listing; 3.  Keyword index.  Call 800-829-2437 or 800-829-3676 to order directly from the IRS.  The 800-829-3676 phone number will send you the document FREE.
Doc. 7233 75 Years of IRS Criminal Investigation History 1919-1994 (6.46 Mbytes) HOT!   The most complete history of IRS Criminal Investigation Division operations and tactics we have found. Must reading for those under criminal investigation.
Doc. 10997 What You Need to Know About Section 1203: Termination of Employment for Misconduct   Pamphlet that describes in plain English the moral and ethical responsibilities of IRS employees.
IRM §5.17 Legal Reference Guide for Revenue Officers    
IRM 114.1 Ch. 4 Compliance and Customer Service Manager's Handbook, Ch. 4: Collection Managers   Talks about the impact of the Fair Debt Collection Practices Act to the Internal Revenue Service
Pub 1 Your Rights As a Taxpayer WordPub 1 Sent usually after a determination has been made.
Pub 5 Your Appeal Rights and How to Prepare a Protest if You Don't Agree    
Pub 15 Circular E: Employer's Tax Guide WordPub 15  
Pub 17 Your Federal Income Tax WordPub 17  
Pub 54 Tax Guide for U.S. Citizens and Aliens Abroad WordPub 54  
Pub 334 Tax Guide for Small Businesses WordPub 334  
Pub 515 Withholding of Tax on Nonresident Aliens and Foreign Corporations WordPub515  
Pub 517 Social Security and Other Information for Members of the Clergy and Other Religious Workers    
Pub 519 U.S. Tax Guide for Aliens
Year 2000 Year 2006
WordPub 519 : 2000  
Pub 525 Taxable and Nontaxable income WordPub 525  
Pub 550 Investment Income and Expenses    
Pub 552 Recordkeeping for Individuals    
Pub 556 Examination of Returns, Appeal Rights, and Claims for Refund    
Pub 583 Starting a Business and Keeping Records    
Pub 594 The IRS Collection Process    
Pub 598 Tax on Unrelated Business Income of Exempt Organizations    
Pub 676 Catalog of Federal Tax Forms, Form Letters, and Notices  

13.9 Mbytes (LARGE!).  Excellent reference on all IRS forms, publications, and notices.  Direct from IRS.  No longer in print.

Pub 733 Rewards for Information Provided by Individuals to the Internal Revenue Service   IRS employees are rewarded for becoming "informants", just like the communists did
Pub 783 Instructions on How to Apply for a Certificate of Discharge of Property from the Federal Tax Lien    
Pub 784 How to Prepare Application for Certificate of Subordination of Federal Tax Lien    
Pub 919 Is My Withholding Correct?    
Pub 963 Fed-State Reference Guide    
Pub1375 Procedures for Issuing Rulings, Determination Letters, and Information Letters, and for Entering Into Closing Agreements on Specific Issued Under the Jurisdiction of the Associate Chief Counsels (Domestic)    
Pub1450 Request for Release of Federal Tax Lien WordPub 1450  
Pub 1468 Guidelines for Notices of Federal Tax Lien and Centralized Lien Processing    
Pub 1494 Table of Figuring Amount Exempt from Levy on Wages, Salary, and Other Income    
Pub 1546 The Taxpayer Advocate Service of the IRS    
Pub 1586 Reasonable Cause for Tax Reporters Not Obtaining an SSN    
Pub 1660 Collection Appeal Rights    
Pub 1828 Tax Guide for Churches and Religious Organizations WordPub 1828  
Pub 2105 Why Do I Have To Pay Taxes?    
Pub 3385 IRS Accountability Report 2001    
Pub 6209 Ours:  ADP and IDRS System   Decode your IMF file!
RACS006 IRS RACS006 Assessment Certificate Report   Provided by IRS as a substitute for a 23C Assessment Certificate
Training 3203-154 IRS Tax Protester Handbook, IRS Training Publication    
Training 3118b-002 Abusive Tax Promotions Training Manual   What the IRS and DOJ use to train their revenue agents in pursuing those who are promoting "abusive tax shelters"
  Protecting Taxpayer Rights, Fact Sheet   An oxymoron.  What about protecting the rights of people who are "nontaxpayers"?  There isn't a publication that covers that.
  The Taxpayer Bill of Rights 2, as passed by Congress   An oxymoron.  What about protecting the rights of people who are "nontaxpayers"?  There isn't a publication that covers that?
Working Paper #90 Optimal Tax Enforcement: A Review of the Literature and Practical Applications   Technical analysis of IRS' enforcement policies.
  Declassified IRS Document About the Administrative History of IRS, Written 1945  

About the Administrative History of the 'IRS.' (11.4MB). This secret document was sent to Treasury Secretary Fred M. Vinson. It contains a History of the Bureau of Internal Revenue that was written by Ansel F. Luxford and Richard Brenner. Luxford was US Treasury Assistant General Counsel and was also Chief Legal Advisor to the US delegation (jpg image, 700K, the US together with the Russian delegation, Luxford stands last on right) at the Bretton Woods Conference, which created the IMF.

3.  IRS NOTICES:

Below is an index of all IRS Notices and the circumstances under which they are employed.

https://apps.irs.gov/app/picklist/list/publicationsNoticesPdf.html

You can also see a much more complete list of notices in Chapter 9 of IRS Publication 6209, which you can obtain as follows:

"CP" means "Computer Paragraph".  If you want a complete printout of all IRS letters, order IRS Document 6548 available from the National Office Reading Room at the address below:

Reading Room

P.O. Box 795

Ben Franklin Station

Washington, D.C. 20044

 
Notice
number
Responsive
form(s)
Title Description
INDIVIDUAL NOTICES (from Individual Master File, or IMF, for "individuals")
Notice 393   Information on an IRS Determination to Withhold Records Exempt From the Freedom of Information Act-5 U.S.C. 552 Provided in response to Freedom of Information Act (FOIA) requests, where certain data items requested could not be provided.
CP-02     Issued to inform the taxpayer when all or a portion of the ES penalty has been waived (9212-9311)
CP-04     Issued to inform the taxpayer that the portion  of the ES penalty attributable to wages was waived (8712-8811)
CP-05     Issued to remind taxpayer of requirement for SSN for dependents claimed as exemptions.
CP-07     Issued annually from each service center to all taxpayers who received CPs 23, 24, or 25 (ES discrepancy) for the processing year.  Will contain ES payments through November.
CP-08     Issued to inform taxpayer that refund is being released by name or TIN is still in error.
CP-09     Issued to inform taxpayer of potential EIC.
CP-10     Issued as a first notice to inform taxpayer that there was an error in computation of his/her individual income tax return and there is an overpayment of $1.00 or more.  Also informs the taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayer requested amount and the credited amount differ by $1.00 or more.
CP-12   Math Error - Overpayment of $1 or more https://www.irs.gov/taxpros/page/0,,id=16020,00.html
CP-13     Individual income tax return and:
CP-11:  Balance Due (Over $5.00)
CP-12: Overpayment of $1.00 or more
CP-13:  Even Balance
CP-14 SEDM Balance Due, No Math Error https://www.irs.gov/taxpros/page/0,,id=16021,00.html
CP-15 Family Guardian
SEDM
Notice of Penalty Charge Issued to inform the taxpayer that Civil Penalty has been assessed.
CP-15A     Issued for MFT 55 to inform taxpayer of tax periods (up to 25) upon which 100-percent penalty is based.
CP-16     Issued as a first notice to inform the taxpayer that:
1) There was an error in computation on his/her individual Income Tax Return, and
2) There is an overpayment of $1 or more, and,
3) Part of that overpayment was used to offset another individual Tax Liability.
CP-17     Issued to inform a taxpayer of a refund caused by the release of an excess estimated tax credit freeze.
CP-18     Issued to advise the taxpayer that a portion of his/her refund is being withheld due to an unallowable item on the return.
CP-19     Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and that there is a balance due.
CP-20     Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and there is an overpayment of $1.00 or more. (Follow up to CP-18)
CP-21 SEDM   These are all Examination and DP Tax Adjustment notices resulting in a balance due of less than $5.00, an overpayment, even settlement condition, and those resulting in a balance due of $5.00 or more when the account was in TDA status prior to the adjustment.
CP-22 SEDM   These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle.
CP-23/24/25     Issued to inform a taxpayer that the estimated tax credits claimed on his/her return do not agree with the credits posted to the IMF and there is a difference.
CP-23:  Balance due of $1 or more
CP-24: Overpayment of $1 or more
CP-25:  Balance due or overpayment of less than $5
CP-29     Issued to a taxpayer to request information pertaining to the original return filed when an amended return is received and there is no record of the original on master file.
CP-30     Issued to inform the taxpayer that we have recomputed ES Tax Penalty and part or all of prepaid ES penalty is refunding.
CP-30A     Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.
CP-31     Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.
CP-33     Error Delay Notice-Issued to inform the taxpayer that there has been a delay in his/her refund.  No math error.
CP-34     Issued to acknowledge the receipt of an amended return.
CP-36     Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (form 1040X) posts to a module with a return with transaction code 150, 976, 977 already posted.
CP-37     This notice is generated whenever a Form 2363 is input to the IMF to change a social security number or name control (or by a generated resequencing as a result of SSN invalidation) but the account fails to properly resequence because the resequence transaction matches another account on SSN but fails to match on any name control.  The account attempting to resequence is restored to its original location on IMF.
CP-38     Service Center Notice issued for the DATC/ASTA project
CP-39     Issued to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.
CP-41     Issued to notify the Service Center that an unresolve manual refund freeze has been present on the master file for more than 7 cycles.
CP-42     Issued to inform the taxpayer that an overpayment from his/her account has been used to offset a balance due in a secondary SSN account.
CP-43     This notice is issued to notify the Service Center of the account controlling name line in order that a name change to the tax year prior to the latest ear on file may be input correctly and cause the account to properly resequence.
CP-44     To notify the S.C. that an IMF overpayment is available for application to a non-IMF outstanding liability.  It is also used (rarely) to notify the Service Center of an available overpayment for use in a pending Offer-in-Compromise case.  Issued when there is a refundable credit of $10 or more in a tax module and a 130 transaction (account frozen from refunding pending application of overpayment) is present in the entity module.
CP-45     Issued to inform a taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayers requested amount and the credited amount differ by $1.00 or more.
CP-45S     Issued to inform a taxpayer that an additional amount has been credited to their next year's estimated tax.
CP-46     Issued to notify the Service Center that a refund is due on an "L" or "W" coded income tax return, and there is no second name for that return on the master file.
CP-47     Used to notify taxpayer that overpayment has been applied to past due obligation under Public Law 97-35
CP-48     Annual notice of obligation issued to the taxpayer advising that an offset will occur.
CP-49   Overpaid Tax https://www.irs.gov/taxpros/page/0,,id=16024,00.html
CP-50     Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed FOrm 1040EZ
CP-50A     IRS computation of balance due on non-computed 1040EZ-1
CP-50B     IRS computation of an overpayment on non-computed 1040EZ-1
CP-50C     IRS computation of even balance on non-computed 1040EZ-1
CP-51     Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed Form 1040EZ
CP-52     Issued to inform a taxpayer that the self-employment earnings claimed on his/her return have been reduced by $100 or more, or whenever earnings are reduced below $400 regardless of the amount of the reduction.
CP-53     Issued to notify taxpayer that an electronic fund transfer is not honored.
CP-54     Issued when a return or declaration in either full or abbreviated entity format posts to the invalid segment of the IMF.
CP-55     Issued to inform the Service Center that a transaction for a FOrm 5344 adjustment posts (CD47) with a DLN in a 790-799 or 900-999 blocking series to cause association of the original return with an adjustment made utilizing a taxpayers retained copy of a return.  Also generated on Forms 1040X in blocking series 900-999 (TC294/295), 980-989 (TC290) and MFT55 block 530-539 (TC290)
CP-56     Issued to remind the taxpayer that their invalid number is still present.
CP-57     Issued to notify the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds.
CP-58     Issued to request information concerning spouse's SSN.  This notice is generated whenever the spouse's SSN is missing and the FS Code is 2, 6, or 7.
CP-59 SEDM   Issued to request information concerning validity of spouse's SSN.
CP-60     Issued to advise taxpayer of a credit reversal adjustment to the account. (IMF)
CP-62     Issued when posting the credit portion of doc code 34 containing a Correspondence Received Date.
CP-64     Notice of Tentative Carryback Allowance.
CP-71     Issued to remind the taxpayer of a balance of tax due.  Notice is generated for (1) modules in status 23 with a module balance of $25.00 or more and (2) modules in status 22 with an unreversed TC530 with closing code 09 and module balance of $25.00 or more.
CP-71A SEDM   Issued annually to remind the taxpayer of a balance of tax due on a module that has been in Currently Not Collectible status for at least 65 cycles with closing code 12 or 24-32.  The tolerance is $50.00.
CP-71C SEDM   Issued annually for all TDA's in the queue that have been in status 24 for at least one year.  Will reflect SCCB return addresses and ACS telephone numbers.
CP-71D SEDM   Past Due Tax Reminder
CP-71E     Issued annually for all TDA's in the queue that have been in status 24 for at least one year.  Will reflect SCCB return addresses and ACS telephone numbers.
CP-71S     Issued top recipients of CP71 who have not full-paid their accounts.  TP will use this notice to request an installment.
CP-83     Issued to solicit the taxpayer's agreement to the proposed reassessment of the abated tax due to a math error.
CP-86     Issued when revenue receipt is input to a module restricted form generating interest or FTP.
CP-87     Sets an AIMS Indicator to issue AIMS opening records when TC 150 posts.  Issued when TC 424 with SPC 010 or 020-041 posts and no TC 150 is posted.
CP-88     Provides a means for resolving accounts on the invalid segment of the Individual Master File.
CP-90 SEDM    
CP-91 SEDM Notice of Levy on SSA Benefits Note:  Levy on SSA benefits is ILLEGAL, as per 42 U.S.C. §407
CP-92   Notice of Levy on your State Tax Refund and Notice of Your Right to a Hearing  
CP-93     Notice is generated when a module contains a duplicate filing condition and an unreversed TC420 or TC576.
CP-95     Used to inform SC that follow up action should be taken when module balance on posted TC530 is increased by $1,000 or more debit.
CP-96     Used to journalize the amount of a transfer out and to prepare the transfer document.  Generated whenever a TC400 posts to a tax module.
CP-97     Service Center notice issued when TC841 posts to a module when TC971 AC 11.
CP-98     Generated to notify the Service Center that the return (TC150) has posted to a module in which such notification was previously requested.
BUSINESS NOTICES (from Business Master File, or BMF)
(NOTE:  If you are a natural/biological person and you get one of these notices, the IRS computer records are in error and you need to fix this immediately!  See section 5.6.6 of The Great IRS Hoax for further details.)
CP-101     Math error on Form 940 or 940 EZ resulting in a net balance due.
CP-102     Math error on Form 941, 942, or 943 resulting in a net balance due.
CP-103     Math error on Form CT-1 resulting in a net balance due.
CP-104     Math error on Form 720 resulting in a net balance due.
CP-105     Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.
CP-106     Math error on Form 990PF, 5227 or 4720 resulting in a net balance due.
CP-107     Math error on Form 1042 resulting in a net balance due.
CP-108     An FTD coupon received was incomplete.
CP-109     Explaining that the return was delayed in processing because of the Employer Identification Number or name shown on the return.
CP-111     Math error on Form 940 or 940EZ resulting in a net overpayment.
CP-112     Math error on form 941, 942 or 943 resulting in a net overpayment.
CP-113     Math error on Form CT-1 resulting in a net overpayment.
CP-114     Math error on Form 720 resulting in a net overpayment.
CP-115     Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.
CP-116     Math error on Form 990-PF, 5227, or 4720 resulting in a net overpayment.
CP-117     Math error on Form 1042 resulting in a net overpayment.
CP-121A     Math error on Form 940 or 940EZ with the net resulting in a balance due of under $5.00.
CP-122A     Math error on Form 941, 942 or 943 with the net result a balance due of under $5.00.
CP-123     Math error on Form CT-1 with the net result a zero or less than a $1.00 balance.
CP-123A     Math error on Form CT-1 with the net result a balance due of under $5.00.
CP-124     Math error on Form 720 with the net result a zero less than a $1.00 balance.
CP-124A     Math error on Form 720 with the net result a balance due under $5.00.
CP-125     Math error on Form 11-C, 706, 709, 2290, or 730 with the net result a zero or less than a $1.00 balance.
CP-125A     Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a balance due under $5.00
CP-126     Math error on Form 990-PF, 5227 or 4720 with the net result a zero or less than a $1.00 balance.
CP-126A     Math error on Form 990-PF, 5227 or 4720 with the net result a balance due under $5.00.
CP-127     Math error on Form 1042 with the net result a zero or less than a $1.00 balance.
CP-127A     Math error on Form 1042 with the net result a balance due under $5.00.
CP-128     Notification of the remaining balance due on a tax period after an offset-in.
CP-131     Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a zero or less than a $1.00 balance.
CP-131A     Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a balance due under $5.00.
CP-132     Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a balance due.
CP-133     Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a net overpayment.
CP-134     Notification that an amendment or duplicate return for Form 1120 was received.
CP-135     Notification to AC International--Collection that a new foreign address has posted to the entity with a tax period in delinquent status.
CP-138     Notification that the overpayment on the return was offset against another tax period with a balance due.
CP-139     Notification that Form 941, 942 or 940 may no longer be required because, four consecutive 941 or 942 tax periods were received with "no liability".
CP-140     Issued to organizations that are not required to file (Form 990 FRC or 2) because their gross receipts are $25,000 or less and a return (TC 150) or TC 59X has not posted for three years. However, taxpayers may no have gross receipts in excess of $25,000 or more and have not filed Form 990 for the last three years.
CP-144     Issued to an organization that has a filing requirement of 990-1 and has not filed a return for three consecutive years.  The organization does not meet the criteria for a Taxpayer Delinquency Investigation.
CP-145     Notification of the credit elect amount applied to next year's tax return.
CP-146     Math error on Form 2290 that resulted in the installment payment with the return being less than the correct percentage due.  Without the math error the installment payment would have been correct.
CP-147     Notification that an additional overpayment amount was applied to next years tax return.  The original return overpayment was not enough to cover the credit elect amount.
CP-155     Notification to service center files that the return/case is to be re-filed under the new control DLN.
CP-156     Notification that the Form 2290 next installment is due when the return did not have a math error.
CP-157     Notification that the Form 2290 next installment is due on the return that had a math error.
CP-159     Notification that the Form 2290 installment agreement has defaulted and the total unpaid balance is due.
CP-160     Annual notification to remind the taxpayer of a balance due on prior tax periods.  (1)  Modules in status 23 with a module balance of $50.00 or more and (2) module in status 22 with an unreversed TC-530 with closing code 09 and module balance of $50.00 or more.
CP-161   Underpaid tax Notice https://www.irs.gov/taxpros/page/0,,id=16022,00.html
CP-162     Notification that an additional penalty has been assessed for missing information or late filing on Form 1065.
CP-163     Annual notification to remind the taxpayer of a balance due of Tax, Penalty and Interest on a module that has been in currently not collectible status for at least 65 cycles with closing code 12 or 24-32.  The tolerance is $50.00
CP-164     Notification to Appellate of a posting Tentative Carryback adjustment.
CP-165     Notification that a check for Federal Tax Deposits/Estimated Taxes has been dishonored.  This requests the repayment of the check plus the bad check penalty.
CP-166     Notification that there are insufficient funds available for payment.
CP-167/167A     Issued to notify the taxpayer of a proposed increase in tax to Form 940 based on State certification of credit information which differs from the taxpayer's return.
CP-168/168A     Issued to notify the taxpayer of a proposed decrease in tax to Form 940 based on State certification of credit information which differs form the taxpayer's return.
CP-169     Notification that the return is missing and requesting that a copy be furnished.
CP-170     Notification to the Service Center that a duplicate return tried to post from a TC 370 (doc. code 51)
CP-171     Generated semi-annually as a reminder to the taxpayer of a balance due for tax modules in status 22 for 52 weeks or longer.
CP-172     Notification to follow-up on an entity that was established as exempt from Social Security Taxes.
CP-173     Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF.
CP-174     Request for missing explanation for "exempt Remuneration" on Form 940 or 940EZ Schedule B.
CP-175     Request to substantiate the credits shown on Form 941, 942 or 943.
CP-177     Request to substantiate the credits shown on form CT-1
CP-179     Notification that a Final Form 941, 941E or 943 has been received.
CP-180     Request to furnish Form 1120PH, schedule 4255, 4626, 4797, 8611 or 8656 that was missing from the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.
CP-181     Request to furnish Form 1118, 1116, 5735, 5884, 6478, 6765, 8007, 3800, 8586, 8609, or 8801 that was missing from the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.
CP-182     Request to furnish Form 3468 that was missing, form the return filed.  The return filed is Form 1120 series, 1041, 990-C or 990-T.
CP-183     Request to furnish missing abstract numbers on the Form 720 filed.
CP-184     Request to substantiate the credits shown on the Form 720 filed.
CP-185     Notification to the service center that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted.
CP-186     Notification to the service center of a potential manual interest or penalty adjustment.
CP-187     Notification to Examination that a return or transaction 59X has not posted after a specific period after an AIMS request is posted.
CP-188     Notification to Collection that a credit is available on a taxpayer's account for applying to a non-master file balance due.  Part 2 of the notice can be used for mailing to the taxpayer.
CP-189     Request for information to determine if the Form 940 filed, incorrectly included domestic wages for household employees.  A Form 942 was not filed for any quarter of the year.
CP-190     Notification that an amended return was received but an original return was not received.
CP-191     Notification to SC Accounting to update the installment billing clerks file.
CP-192     Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social Security Wages.  Or an account with an Employment Code W, F, or T filed a Form 940.
CP-193/193A     Notification to SC Adjustments that a duplicate or amended re6urn posted to a tax module with an original return posted.
CP-194     Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored FTD transaction under the return posted.  A letter to the taxpayer may be issued.
CP-195     Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks.
CP-196     Periodic notification to SC Collection that a taxpayer is not purchasing FTDs.
CP-197     Periodic notification of the requirement to purchase FTDs.  Will contain D.O. address and phone number.
CP-198     Generated to notify the service center that the return (TC 150) has posted to a module where a TC 930 was previously posted, and/or an unreversed TC590 (CC7)/591/597 has posted.
CP-199     Notification to SC Entity Control that a taxpayer is no longer under the Magnetic tape reporting system.
CP-200     Notification to SC Entity Control that a consolidation of two EINs filed because one account was inactive.
CP-201     Notification to SC Entity Control that a consolidation of two EINs failed because the name controls did not match.
CP-202     Notification to SC Entity Control that a consolidation of two EIN's failed because the filing requirements were not compatible.
CP-203     Notification of mis-use of Form 8109B.
CP-204     Notification that a return is required to be filed for the FTD payment that was received.
CP-205     Notification that the TIN used on Form 8109 was in error.
CP-206     Notification to Collection that two EINs were consolidated and there were tax periods in TDA status.
CP-207     Notification of impending FTD penalty assessment to be made without schedule of liabilities.
CP-208     Notification of SC Adjustment of a -P freeze for review.
CP-210/220     Notification of Adjustment to tax return.
CP-215     Notification of Civil Penalty assessment.
CP-225     Notification of a missing payment found and applied.
CP-230/240     Notification that an adjustment has been made under CAWR Reconciliation Program.
CP-231     Notification to SC Accounting that an undelivered refund check has posted for this account.
CP-233     Notification to SC Examination that taxpayer has protested an assessment math error amount.  The account has been adjusted and referred to Examination.
CP-234     Notification to SC Adjustments of a potential ES Penalty on an account.
CP-241     SC Transcript Notice will generate to D.O. Exam Division, 637 Coordinator.
CP-243     Notification to the Service Center that Special Tax Stamps(s) should be manually issued.
CP-244     Issued as a Special Tax Stamp and receipt to taxpayers for full payment of special taxes on Forms 11, Special Tax Returns.
CP-245     Receipt of payment for Special Taxes (Special Tax Stamp)
CP-251     Employment Tax Problem--We Need Information--It May Change Your tax.  First notice issued to taxpayer under the Combined Annual Wage Reporting (CAWR) program to advise of a wage discrepancy (potential overpayment or underpayment).  Generated as the result of Status Code 26 posting to the module.
CP-252     Final Notice *Employment Tax Problem* Answer Required.  Final notice issued to taxpayer.  Automatically generated 45 days after the notice date of the CP251 if there is no response to the CP251.
CP-253     Request For Forms W-2 Not Filed with Social Security Administration.  Issued to taxpayer proposing an Intentional Disregard Penalty for non-compliance.
CP-254     Reserved for CAWR.
CP-255     Issued to taxpayer to advise of no reply to prior CAWR notice.
CP-260     Notification that a credit was reversed creating a balance due.
CP-261     Issued to notify the taxpayer of acceptance of taxpayer petition to become an S-Corporation.
CP-262     Issued to notify the taxpayer of revocation of taxpayer status as an S-Corporation.
CP-263     Issued to acknowledge receipt of F2553.
CP-264     Issued to notify taxpayer of denial of taxpayer petition to become an S-Corporation.
CP-265     Issued to notify taxpayer of termination of taxpayer status as an S-Corporation.
CP-266     Issued to notify taxpayer of forwarding their Form 2553 to National Office.
CP-267     Issued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request for resolution of the condition.
CP-268     Issued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for resolution of the condition.
CP-270     Notification of SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7, or 9 posted and module is in debt balance and a subsequent TC 29X or 30X without a hold code 2, 4, 7 or 9 has not posted.
CP-280     Requesting the cross reference Social Security Number for the F9orm 720 filed with Abstract Number 52
CP-284     Issued to inform the Service Center that follow-up action should be performed before the ASED or CSED expires.
CP-293     Notification to SC Examination that a duplicate return posted to a tax period under AIMS control.
CP-295     Notification to SC Collection that a significant increase in assessed module balance has occurred in module with a TC 530 posted.
CP-296     Notification to SC Accounting that an account has been transferred out.
CP-501 SEDM
Family Guardian
Reminder Notice, Balance Due https://www.irs.gov/taxpros/page/0,,id=16025,00.html
CP-503 SEDM Reminder Notice, Balance Due  
CP-504

SEDM

10.1

IRS Form 12153

Family Guardian

Urgent Notice, Balance Due https://www.irs.gov/taxpros/page/0,,id=16026,00.html
CP-515 SEDM

Family Guardian

First Notice, Return Delinquency https://www.irs.gov/taxpros/page/0,,id=16027,00.html
       
CP-518 SEDM

Family Guardian

7.1

Final Notice of Overdue Tax Return https://www.irs.gov/taxpros/page/0,,id=16028,00.html
CP-523   Notice of Default on Installment Agreement https://www.irs.gov/taxpros/page/0,,id=16029,00.html
CP-540 SEDM Request for Tax Return  
CP-541 SEDM Backup Withholding Notification  
CP-543   Backup Withholding Notification  
CP-569   Response to IRS Inquiry about tax liability  
CP-2000   Notice of Proposed Adjustment for Underpayment/Overpayment https://www.irs.gov/taxpros/page/0,,id=16023,00.html
See section 5.6.6 of the Great IRS Hoax for how to respond

4.  IRS LETTERS:

IRS Letters are sent out manually rather than by Computer Paragraph above for certain specific circumstances. 

Letter
number
Responsive
form(s)
Title Description
LTR86C SEDM Acknowledgment of Correspondence and Notice of Forwarding to Other District Office  
LTR105C Family Guardian Legal Notice of Disallowance of Refund Claim  
LTR531 SEDM    
LTR555(SC) SEDM Notice of Unauthorized and Illegal Assessment  
LTR725(CG) SEDM Informal Request for Audit Meeting  
LTR729 SEDM Demand for Tax Return (nonfiler)  
LTR950 SEDM    
LTR964 SEDM Request for Overdue Tax Returns or Information About Filed Returns  
LTR1058 SEDM Final Notice:  Notice of Intent to Levy and Notice of Your Right to a Hearing  
LTR1058 CIVIL PENALTY   Final Notice:  Notice of Intent to Levy and Notice of Your Right to a Hearing This letter is a collection action for civil penalties only
LTR1058 Civil Penalty AND 1040 SEDM Final Notice:  Notice of Intent to Levy and Notice of Your Right to a Hearing This letter is a collection action for civil penalties only
LTR1844   Notification of Audit in Connection with Abusive Tax Shelters  
LTR1862 SEDM

Family Guardian

Missing return letter Response due in 30 days or Notice of Deficiency will be sent.
LTR1862(SC) SEDM Missing return letter with assessment Response due in 30 days or Notice of Deficiency will be sent.
LTR1995 SEDM Informal request for information from third party  
LTR2050 SEDM Please Call Us About Your Overdue Taxes or Tax Return  
LTR2206 SEDM    
LTR2257C      
LTR2267C SEDM    
LTR2269C SEDM    
LTR2273C SEDM    
LTR2304 SEDM    
LTR2566 SEDM    
LTR2644C SEDM Notice of Additional Delay in Responding to Your Correspondence  
LTR2645C SEDM    
LTR2675(CG) SEDM    
LTR2773   Installment demand notice  
LTR2775(CG) SEDM

Family Guardian

Response to Your Inquiry About False W-4 Penalty  
LTR2797 SEDM Address Tracer Letter Used following a CP515 letter to determine correct address if no response
LTR2800 SEDM    
LTR2801 SEDM Notice of Contact with Employer Advising to Disregard W-4  
LTR2801C SEDM Notice of Contact with Employer Advising to Disregard W-4  
LTR2810 SEDM Response to W-4 Notice Response and Disallowance of Claim  
LTR3064C SEDM

Family Guardian

Notice of Premature Form 12153 Due Process Hearing Request  
LTR3070 SEDM Notification of Receipt of Response to Proposed Changes and Intention Not to Reassess  
LTR3164P(DO) SEDM

Family Guardian

Investigation notification letter under 26 U.S.C. 6700, Abusive Tax Shelters  
LTR3172 SEDM

Family Guardian

Notice of Federal Tax Lien and Your Right to a Hearing Under IRC 6320  
LTR3172DO   Notice of Federal Tax Lien and Your Right to a Hearing Under IRC 6320  
LTR3173   Notification of Third Parties Contact  
LTR3174 SEDM Reminder collection notice  
LTR3175(SC) SEDM Reply to Letter Denying Liability  
LTR3175C SEDM Reply to Letter Denying Liability  
LTR3193 SEDM    
LTR3210 SEDM    
LTR3219 SEDM

Family Guardian

   
LTR3228 SEDM

Family Guardian

Reminder Notice of Overdue Tax  
LTR3402(CG)

SEDM

Family Guardian

Response to Your Response to a W04 Penalty Notice  
LTR3649 SEDM    
LTR3677      
LTR3795 SEDM Delinquent Return  
LTR3798 SEDM Meeting request over unfiled tax returns  
LTR4903 SEDM    
LTR6335      
LTR13221 SEDM Response to Request for Appeal  
LTRCE22-L692      
PRE-1040X(OSC) Family Guardian Frivolous Notification Ltr for 1040X Return and Request for Waiver  

5.  IRS SITUATIONAL CORRESPONDENCE:

IRS correspondence sent out for specific situations.  These are usually forms such as 4564, 2039 Summons, etc.

Form
number
(click to see sample)
Responsive
form(s)
Title Description
(See PDF IRS Document 7130, section L, for a detailed explanation of the proper use of each of the forms listed here)
IRS Form 668 W Notice of Levy SEDM Notice of Levy (to business, not individual)  
4549 Letter SEDM Income Tax Examination Changes Accompanied by IRS form 4549, Income Tax Examination Changes
4564 Letter SEDM Examination Appointment Letter Accompanied by IRS form 4564, Information Document Request
2039 Summons SEDM Administrative summons Administrative summons sent usually to financial institutions
Quest W-4 Response   Response by IRS to Correspondence About Questionable W-4 Program  

6.  INTERNAL REVENUE SERVICE DECEPTION, PROPAGANDA, and TROJAN HORSES:

  1. PDF Legal Deception, Propaganda, and Fraud, Form #05.014 (OFFSITE LINK) -Sovereignty Education and Defense Ministry (SEDM)
  2. PDF Reasonable Belief About Income Tax Liability, Form #05.007-SEDM.  Describes what constitutes a reasonable belief about income tax liability, according to the law and the courts
  3. Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its Own Written Procedures-(HOT!) the reason they LIE is because they aren't held responsible for telling the truth and its so profitable to lie
  4. PDF Flawed Tax Arguments to Avoid-Section 5 talks bout government flawed tax arguments
  5. PDF  The Truth About Frivolous Tax Arguments-(76.4 Kbytes) pure anonymous lies and propaganda right off the IRS' own website that WAY too many people, unfortunately, believe.
  6. PDF  REBUTTED VERSION of The Truth About Frivolous Tax Arguments- (278 Kbytes) with the REST of the story added)
  7. Rebutted Version of "Tax Resister Frequently Asked Questions"-rebutted version of Dan Evan's popular attack on those who insist on an accountable, limited government that obeys the Internal Revenue Code
  8. IRS Tax Protester Handbook-IRS' own internal handbook on tax protesters and their failed arguments.  Very informative but full of propaganda
  9. PDF  Care Act of 2003-an example of how the IRS tries to slip very damaging legislation into bills with innocuous names in order to sneak their agenda by the politicians.  In this case, they are trying to increase the penalty for "frivolous returns" from $500 to $5,000!  Look on page 97 near the end.  We have highlighted the trojan horse.
  10. IRS Rebuts Those Making Frivolous Arguments on Paying Taxes -IRS
  11. IRS Forms and Publications-IRS

7.  INTERNAL REVENUE SERVICE JURISDICTION:

  1. PDF The "Trade or Business" Scam, Form #05.001 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  2. PDF Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  3. PDF Origins and Authority of the Internal Revenue Service, Form #05.005 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  4. PDF Federal Jurisdiction, Form #05.018 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  5. PDF Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  6. PDF Government Instituted Slavery Using Franchises, Form #05.030 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  7. PDF Legal Deception, Propaganda, and Fraud, Form #05.014 (OFFSITE LINK) -Sovereignty Education and Defense Ministry (SEDM)
  8. PDF The Work and Jurisdiction of the Bureau of Internal Revenue, 1948-(10.9Mbytes, LARGE) this very thorough report published by the U.S. government Printing Office is a MUST HAVE for your tax library.  Written under the direction of the Commissioner, Internal Revenue
  9. PDF Treasury Orders Relating to the Internal Revenue Service
  10. PDF Congressional Debate of Proposed Sixteenth Amendment -Family Guardian
  11. PDF Why Your Government is Either A Thief or You are a "Public Officer" for Income Tax Purposes, Form #05.008 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  12. Legal Requirement to File Federal Income Tax Returns, Form #05.009 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  13. Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents, Form #05.010 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  14. Why the Government Can't Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form #05.011 (OFFSITE LINK)-Sovereignty Education and Defense Ministry (SEDM)
  15. What Happened to Justice: Why There's not justice in federal court and what to do about it (OFFSITE LINK)-offered by SEDM

8.  INTERNAL REVENUE SERVICE EXPERT INTERFACE SITE (ALL PRODUCTS ONLINE IN BROWSABLE DIRECTORIES!)


9.  INTERNAL REVENUE MANUAL (IRM):

  1. IRS Website Copy (not searchable)
  2. IRS Website Search (search the entire IRM)

10.  FREEDOM OF INFORMATION AND PRIVACY ACT MATERIALS:

  1. Important Government Contacts
  2. Dept. of the Treasury FOIA Regulations, 31 C.F.R. 1 Part C
  3. Freedom of Information Act, 5 U.S.C. §552
  4. Privacy Act, 5 U.S.C. §552a
  5. Department of Justice
  6. Reference:
  7. Forms:
  8. Internal Revenue Service (IRS) (OFFSITE LINKS)

11.  OTHER IRS DATA PRODUCTS:

  1. Freedom of Information Act (FOIA)
  2. IRS News
  3. Draft forms
  4. Fill-in forms
  5. Regulations
  6. Internal Revenue Bulletins
  7. Chief Counsel Directives Manual (CCDM)
  8. Criminal Tax Bulletins (Chief Counsel BulletinS/CCBS)
  9. Action on Decision (AOD) findings
  10. Congressional inquiry responses by IRS (WD)
  11. Tax Treaties with Foreign Countries
  12. eFile Demographic information by state
  13. Market Segment Specialization Program (MSSP) information
  14. IRS Service Counsel Advocate (SCA) Notices
  15. Excel spreadsheet summarized information
  16. Advanced Pricing Agreements (APA) data
  17. 1998 IRS Restructuring and Reform Act (zip)
  18. IRS Newsroom: Marketing