You can use letterhead if you have it. Leave enough space at the top of the letter.
Name, e. g. , “Michael A. Jones” Social Security Number, e. g. , “111-11-1111” Address Tax period, e. g. , “2016” Tax form if any was referred to, such as Form 1099-MISC
For example, you can write, “I am responding to your letter dated 7/3/2017 concerning my 2016 filing. ”
For example, you can write, “I have reviewed your letter carefully, which asks that I provide proof of my self-employment income. Accordingly, I have printed off my PayPal records, which show $22,455 in income for 2016. To help you, I am sending you a copy of these records. Please adjust your records to reflect this fact. ”[5] X Research source
For example, you can write, “Feel free to contact me at the above-listed address if you have questions. The easiest way to reach me is by phone at 555-555-5555. Thank you for your attention to this matter. ” Remember to sign your letter. Put the word “Sincerely,” and then a few blank lines underneath for your signature. Underneath your signature, type your name. [7] X Research source
For example, it might read, “Enclosures: copy of 1099-MISC, copy of W-2. ”
Someone close to you died. You had an unavoidable absence, such as being in prison or in rehab. Your records were destroyed in fire, flood, or other natural disaster. You were getting divorced and couldn’t afford to pay the taxes. You couldn’t gather your tax records for some reason. A tax professional gave you inaccurate advice. The IRS gave you bad advice. You made some mistake although you were acting carefully. The IRS may provide a first-time penalty abatement if you had no penalties for the 3 tax years prior to the tax year you received the penalty or you didn’t previously have a tax filing requirement, you have filed all currently required returns or have filed extensions for any currently required returns, and you have paid or arranged to pay any tax due. [10] X Trustworthy Source Internal Revenue Service U. S. government agency in charge of managing the Federal Tax Code Go to source
The IRS address (see your IRS notice) Your name and address The date A salutation, such as “To Whom It May Concern”
For example, you can write, “I am writing to request an abatement of $4,512. 33 as assessed in the notice sent 7/3/2017. ”
For example, you can write, “The reason why I filed late was because my husband died in early April, right around the time I usually do my taxes. I have included a copy of his death certificate as proof. Please accept this petition for abatement of penalties owed for reasonable cause. ”[13] X Research source
For example, you might write, “Please consider my request for an abatement for reasonable cause. I can be reached at 555-555-5555 during normal business hours if you have any questions. I’ve enclosed payment covering my taxes, except for the penalty amount. ”[14] X Research source Also remember to sign. Include “Sincerely” and then three or four blank lines. After the blank lines, type your name. Sign using black or blue ink.
Item 1: facts, discussion of law, application of facts to the law. Item 2: facts, discussion of law, application of facts to the law.
For example, you might be deducting job hunting expenses. You would need to provide the dates of your trip and what you spent money on.
Continuing with the job hunting example, you might explain the law as follows: “According to U. S. Internal Revenue Code Section 161, “Taxpayers may deduct for amounts spent ‘for preparing and mailing copies of a resume to prospective employers,’ so long as the Taxpayer is seeking a job in their ‘present occupation. ’”
For example, you might write, “Here, Taxpayer is clearly entitled to deduct the $26. 73 for printing and mailing her resume, since all of the jobs she sought were in her current field as a dental hygienist. ”
Put your name and signature underneath this statement.
Only send copies, never originals, since the IRS often loses documents.
