LETTER 1912

IRS Letter 1912 is a follow-up letter sent by the Internal Revenue Service (IRS) to taxpayers who have not responded to a previous letter proposing changes to their tax return. The letter serves as a reminder that the taxpayer has 30 days from the date of the letter to respond to the IRS’s findings. If the taxpayer does not respond to Letter 1912, the IRS may issue a Notice of Deficiency (NOD). A NOD is a formal determination by the IRS that the taxpayer owes additional tax. The taxpayer has 90 days from the date of the NOD to file a petition with the United States Tax Court.

• The taxpayer did not respond to a previous letter proposing changes to their tax return.
• The taxpayer’s response to a previous letter was incomplete or inadequate.
• The IRS has additional questions or concerns about the taxpayer’s tax return.

• Read the letter carefully and understand the IRS’s findings.
• Gather any documents or information that supports your position.
• Respond to the letter within 30 days of the date of the letter.
• If you agree with the IRS’s findings, you can sign and return the enclosed Form 4549, Income Tax Examination Changes.
• If you disagree with the IRS’s findings, you can provide a written explanation of your position.
• If you need more time to respond, you can request an extension.