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IRS Letters & Notices after the July 15th Deadline

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By Bobby Hoffman

Each year for various reasons, the Internal Revenue Service (IRS) sends out computer-generated notices to taxpayers after the tax deadline. Most notably, some of these letters notify taxpayers of insufficient or delinquent payments. Further, these notices may include the addition of penalties and interest associated with such a purported underpayment or delinquent payment.

Hoffman & Associates believes that some of these IRS notices are, and have been, sent out prematurely for a variety of reasons: the COVID-19 pandemic, the backlog of work at the IRS, and/or simply the way the IRS issues computer-generated notices.  Please note that the IRS is still processing payments and returns after the tax deadline and that taxpayers may receive such notices (often with a future date) in spite of the fact that their payment was sent to the IRS by the deadline – this year, July 15th, 2020. This creates a lot of unnecessary confusion for taxpayers regarding their payments and the correct next course of action.

In a recent lengthy phone call to the IRS regarding a payment that was made to the Department of Treasury, Internal Revenue Service Center in Kansas City, MO, Hoffman & Associates was informed that a notice to one of its clients may have, indeed, been sent out prematurely.  The IRS representative advised that they continue processing tax payments and returns and recommended waiting an additional 30 days in order for processing to be complete.  Additionally, the rep advised that once the IRS finishes processing payments and returns, the notice of delinquent payment may resolve itself and the taxpayer will receive a subsequent notice informing them of this resolution.  This is reminiscent of a similar situation in which the IRS issued a statement regarding Balance Due Notices in June (https://www.irs.gov/newsroom/irs-statement-on-balance-due-notices).

Hoffman & Associates recommends that you inform us if you receive a notice of this type, the date of the notice, and provide us with a copy so that we may review it.  If you mailed your payment to the IRS but the check has not cleared the bank, you should not automatically respond to a delinquency notice by making the requested payment for the balance due and/or stopping payment.

This is an unfortunate scenario that has caused confusion but as with most things in 2020, we are learning as we go and working hard to inform clients of what to expect.

If you have any questions regarding this or any other tax matter, please contact us at 404-255-7400 or info@hoffmanestatelaw.com.


  • Bobby Hoffman

    Bobby joined the Tax Department at Hoffman & Associates in early 2012 after gaining both Audit and Tax experience while working at a local CPA firm. He specializes in tax planning and compliance for individuals and small businesses.

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