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IRS Letter Templates

Discover How Quickly & Painlessly You Can Write Important IRS Letters!

The letters you write on behalf of your clients make a huge difference in the results you can achieve for them. Discover how quickly and painlessly you can write those important letters using the collection of templates included in the Ultimate IRS Communicator. The collection is over 150 articulate letters that make your job so much easier and assure that you appear as the talented professional you are.

We all have to compose letters on behalf of clients. The challenge is to be sure the letters are clear, to the point, and well-ordered. Blank computer screens or blank sheets of paper turn into time-wasters with false starts, re-writes, and writers block. These can consume your day. You may end up sending out a letter that you are not truly pleased with, but something must get done and out the door. When the IRS clock is ticking, you may have to settle for a weaker letter than you wish.

No more.

The Ultimate IRS Communicator is the answer!

From now on, for a small investment, you can have professionally written IRS letters at your fingertips. Imagine how much time you can save by having an arsenal of ready to go IRS letters sitting on your computer awaiting a few quick edits and voila, a perfect IRS letter done and in the mail. The IRS will respond well to your professional approach and clients will be impressed with your expertise.

I have written hundreds of articles, created hundreds of presentations, penned a couple of books, and yet I use this invaluable tool regularly. It saves me so many brain cells, I wouldn’t be without it. And, neither should you. You can write letters yourself, but why do it the hard way? All of the professionals in my office rely on the Ultimate IRS Communicator to increase the profitability of IRS cases.

The Ultimate IRS Communicator supports you in many critical areas including:

  • Non-filer correspondence,
  • Delinquent tax cases
  • IRS audit and examination matters
  • Protests of IRS actions
  • Employment and Trust Fund Recovery Penalty issues
  • Many other issues facing troubled taxpayers

The Ultimate IRS Communicator will become a regular go to tool for the practitioner who regularly represents taxpayers before the IRS. That being true, the Ultimate IRS Communicator is also essential for the practitioner with a limited number of representation cases to assure they get the result they want.

Expensive? Absolutely not. The complete collection is $90. That’s about sixty cents per letter. How much writing can you get done for sixty cents? If you save one hour of professional time on just one letter the cost is justified. If one letter gets the desired result from the IRS, the fee earned will dwarf the full cost.


Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow

National Director, American Society of Tax Problem Solvers


Determining the IRS address and the IRS official you want to receive the letter is somewhat of a puzzle these days. Not to worry, the Ultimate IRS Communicator contains most of the addresses you need or instructions on mailing to the IRS.

Letters Included

Letters to Clients

2A Engagement Letter – IRS Representation
2B Engagement Letter- Consultation
2C Engagement Letter-Return Preparation
2D Enrolled Agent Explanation
2E CPA Explanation
2F Attorney Explanation
2G Explanation of Professional Fees
2H Privacy Policy Notice
2I-1 Cir 230 Conflict of Interest Disclosure No.1
2I-2 Cir 230 Conflict of Interest Disclosure No. 2
2I-3 Conflict of Interest Waiver
2J Cir 230 Failure to File
2K-1 Cir 230 Notice of Error of Omission
2K-2 Cir 230 Notice of Error of Commission
2L-1 POA Transmittal Letter to Client
2L-2 POA Representation – Withdrawal Letter to Client
2M Consent to use tax return information
2N Employee or Independent Contractor Notice
2O No Substantial Authority
2P Backup Withholding Information
2Q Forms 1099K and 14420 Explanation
2R-1 Withholding Tax, Incorrect Employee
2R-2 Withholding Tax, Incorrect Employer
2S-1 433A Information Request
2S-2 433B Information Request

Letters to IRS Collection Officials

4A Adjustment Request
4B Designated Payment Letter
4C-1 Extension of Time to Pay
4C-2 Inability to Pay Installment Agreement (Under $10M)
4C-3 Inability to Pay Installment Agreement (to $25M)
4C-4 Inability to Pay Installment Agreement (Over $25M)
4C-5 Inability to Pay – Uncollectible
4C-6 Inability to Pay Installment Agreement (To be Submitted)
4C-7 Appeal- Denied Installment Agmt
4D-1 Collection Appeal (CAP) Step 1
4D-2 Collection Appeal (CAP) Step 2
4D-3 CDP Hearing Status
4E-1 CDP Hearing Request Levy
4E-2 CDP Hearing Request Lien
4F IRC Section 7433 Warning – Direct RO Contact
4G Levy Release Request – Payment of Govt Interest
4H-1 Lien Non-Filing Request
4H-2 Lien Release Request
4H-3 Lien Discharge Request
4H-4 Lien Subordination
4H-5 Lien Withdrawal Request
4H-6 Lien Non-Attachment Request
4I Managerial Review Request – Collection
4J-1 Non-filer (Not Liable)
4J-2 Non-filer (Return Previously Filed)
4J-3 Non-filer (TP Liable)
4J-4 6 Year Delinquent Return Transmittal
4K-1 Notice of Intent to Levy Response
4K-2 Wage Levy Release Request (Hardship)
4K-3 Bank Levy Release Request
4L-1 Inability to Pay – OIC
4L-2 OIC (Form 656) Transmittal
4L-3 OIC Acceptance Letter
4L-4 Appeal- Denied OIC

Letters to IRS Examination Officials

3A-1 Notice of Examination Response
3A-2 Request for Exam at Representative Office
3B IRS Letter 12C Response Sample
3C Math Error Contact Response
3D-1 Automatic Under Reporter Response
3D-2 Corres Exam First and Only Response
3E CAWR Discrepancy Reply
3F Examination Status Request
3G Examiner Conflict of Interest Notice
3H Qualified Offer Transmittal
3I Repetitive Audit Closure Request
3J Objection to Request for Voluntary Interview
3K Requested Documents IDR Transmittal
3L Examination Conclusion Request
3M-1 Managerial Review Request – Field Exam
3M-2 Managerial Review Request – Service Ctr Exam
3N Statute Extension Request Declined (Exam)
3O-1 Request for Corres Exam Transfer to Field
3O-2 Request for Corres Exam Transfer (Complex)
3P Examination Report Response
3Q Notice of Deficiency-Late Response
3R Request for Closing Agreement
3S-1 Audit Reconsideration Request (New Information)
3S-2 Audit Reconsideration Request (SFR)
3T Request for Corres. Exam Transfer to Appeals
3U Fast Track Mediation Request
3V Expense Reconstruction Transmittal
3W-1 1099K Written Explanation
3W-2 1099K Form 14420 NO
3W-3 1099K Form 14420 YES

​​Letters to Clients concerning Tax Law

8A All Income Letter
8B Business Income Latter.
8C Trade or Business
8D Passive Losses
8E Qualified Business Income Deduction
8F Burden of Proof
8G Full Payment Requirement
8H Delegating Responsibility
8I Law Changes 2018
8J S-Corp Salary

​​Letters concerning IRS Administrative Matters

7F-1 POA Transmittal Letter to IRS
7F-2 POA Withdrawal Letter to IRS
7F-3 POA Withdrawal Letter to Client
7F-4 POA Bypass Warning Letter
7G IRS R&R Act Section 1203 Warning
7H Summons – Request for friendly
7I-1 Request for Campus Executive Intervention Level 1
7I-2 Request for Campus Executive Intervention Level 2
7J Memorandum of Telephone Call
7K Practitioner Liaison IMRS Submission
7L TAS Office of Systemic Advocacy Submission

Letters to IRS Appeals Officials

5A Appeal Request – Exam Under $25M
5B Appeal Request – Exam Over $25M
5C Appeals Early Referral Request
5D Appeal Conference Request Follow-up
5E Appeal Settlement Transmittal
5F Managerial Review Request – Appeals
5G Audit Reconsideration Appeal

Letters concerning IRS Penalties

6A Penalty Non-Assertion Request
6B Penalty First Time Abate Request
6C Penalty Abatement Request (General)
6D-1 Penalty Reasonable Cause Statement Transmittal
6D-2 Reasonable Cause Statement – No Records
6D-3 Reasonable Cause Statement – Illness
6D-4 Reasonable Cause Statement-Ignorance of law
6D-5 Reasonable Cause Statement – Fire, Flood, Etc
6E Preparer Penalty Response
6F-1 Trust Fund Penalty Defense
6F-2 Declining Request for Form 4180 Interview
6F-3 Request for TFRP information