Note:

When sending letters that include open paragraphs, IDT skilled employees are encouraged to utilize the IRS Style Guide, Plain Language, to ensure their correspondence is grammatically correct.

A determination of whether the case will remain in the function should be made prior to issuing any letters.

Due to the possibility of disclosing taxpayer information to an unauthorized individual, acknowledgement letters will not be issued upon receipt of Form 14039, Identity Theft Affidavit, or other acceptable documentation in which the taxpayer alleges they are a victim of identity theft. To exercise caution when corresponding with the taxpayer, the case must be reviewed, and a determination made prior to providing any account information to the claimant. The closing contact will serve as both an acknowledgement of receipt of the taxpayer’s documents and communication of the closing resolution. If it is necessary to request information from the taxpayer, the Letter 5064C issued will acknowledge receipt of the claim and request the additional information. A separate closing letter will be sent upon resolution of the case.