IRS CORRESPONDENCE

Collection Due Process (CDP) Request

Request a CDP hearing to challenge IRS collection action (lien, levy, seizure).

IRC § 6320 / § 6330

Offer in Compromise Cover Letter

Cover letter accompanying Form 656 to settle tax debt for less than owed.

IRC § 7122

Innocent Spouse Relief (Form 8857 Cover)

Request relief from joint tax liability caused by a spouse's errors or fraud.

IRC § 6015

U.S. Tax Court Petition (Pro Se)

File a petition to contest an IRS deficiency notice in Tax Court as a pro se litigant.

IRC § 6213 / Tax Court Rule 34

Penalty Abatement Request

Request removal of IRS penalties based on reasonable cause or first-time abatement.

IRC § 6651 / Rev. Proc. 84-35

IRS Audit Response Letter

Respond to an IRS examination or audit notice with documentation and argument.

IRC § 7602

Currently Not Collectible (CNC) Request

Request the IRS suspend collection because you cannot pay without financial hardship.

IRM 5.16.1

Installment Agreement Request Letter

Request a payment plan for tax debt you cannot pay in full.

IRC § 6159