Note:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
If the employer requests a copy of the 28XX letter, IRM 5.19.11.7.4, Employer Responses.
When the taxpayer responds that they no longer work for all of the employers listed who were issued lock-in letters, refer to IRM 5.19.11.7.1.4 (4) to send letters to their new employer(s) Document AMS that taxpayer stated they no longer works for specific company name and EIN.
Work responses promptly since the employer has been instructed to adjust the taxpayer's withholding starting with the first pay period ending on or after 60 days from the date of the lock-in letter.
When correspondence is received and contact cannot be made within 30 days from the earliest IRS received date, initiate an interim response using Correspondex Letter 2645C in accordance with Policy Statement P-21-3. For more information see IRM 21.3.3.4.2, Policy Statement P-21-3 (formerly P-6-12) Procedures.
An interim response must
Be initiated within 30 days of the earliest IRS received date
Specify the date when the final determination will be mailed
Provide the taxpayer with WHC contact information
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