Reminder:

Closing an account with a TC 971 AC 506 will not generate a systemic closing letter in most instances.

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(2) If a Letter 5064C, Letter 5073C, or CP 01S was not issued previously providing the taxpayer with an IDT Toll-free numberORWhen corresponding with an individual under age 18

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(3) If the taxpayer’s correspondence contains questions that will not be addressed by the CP 01/CP 01C

Answer taxpayer’s question and include IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(4) The resolution was not what the taxpayer anticipated (i.e., NOIDT determination, disagreed with information TP provided)

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(5) There is an additional requirement in the corresponding functional IRM

Telephone number based on the functional guidance

(6) International taxpayers

When issuing Letter 4674C, include paragraph (r).

(7) You are closing the case as previous action

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(8) The case is for an individual under age 18

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD

(9) Corresponding with an unauthorized third party

IDTVA Toll-free number ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with employee’s name, six-digit extension and TOD