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We're auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed. We¡¯re holding the ERC until we get the results of this audit.

Review brief descriptions of IRS letters and notices taxpayers receive that include information about requesting an appeal.

Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP). The determination of whether an ALE may be liable for an ESRP and the amount of the proposed ESRP in Letter 226-J are based on information from Forms 1094-C and 1095-C filed by the ALE and the individual income tax returns filed by the ALE¡¯s employees.

Those entities that must or choose to participate in the electronic filing program for Forms 720-TO and 720-CS must follow the LOA process detailed in Section III, Application and Participation, in IRS?Publication 3536, Motor Fuel Excise Tax EDI Guide.

Account transcripts, which reflect transactions including the acceptance of Form 706 and the completion of an examination, may be an acceptable substitute for the estate tax closing letter.

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.

Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if we identified the claim as ineligible. This page can help you understand what Letter 105-C means and what to do if you disagree with our decision to disallow your credit.

Letter 106-C, Claim Partially Disallowed, is your legal notice that we partially disallowed, or denied, your claim for the tax period stated in the letter.

Tax Tip 2023-71, May 24, 2023 ¡ª After the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of the decision.

Review withholding compliance questions and answers related to W-4.