Responses and Redeterminations

Responses may result from taxpayers' or employers correspondence, live chatbot, WHC Self Help Portal, or telephone contacts, as a result of the systemic issuance of lock-in letters on Outcome 2 cases, manual issuance of lock-in letters by field employes through ICS, or the manual issuance of spousal lock-in letters. For employer correspondence or telephone contact, see IRM 5.19.11.7.4, Employer Responses.

Taxpayer responses are worked the same way and resolved in one of the following three ways:

Modify lock-in by changing the withholding (filing) status and/or withholding rate previously specified