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010861124083 010861124085 100861113127 100861113128›Note:

Contacting Taxpayer

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Avoid contacting the taxpayer if the deposit discrepancy problem is internal to IRS, being certain to freeze notice issuance which would otherwise be generated by IRS error.

No standard form letters are available for use in corresponding with the taxpayer since the letter contents can differ substantially with the particular situation.

At campus option, Correspondex Letter 1687(C) may be used in encoding error cases if modified by adding a paragraph:

"Your check may have been processed for a different amount than that shown on your check. Please send us a photocopy of the front and back of your check plus a statement from your bank stating the date and amount actually withdrawn from your account. If an adjustment has already been made, please have your bank provide a copy of the adjustment document" .

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