972CG

[ThanosSnap]

Hi, all!  I'm not sure if I'm in the right place or not, but figured it was worth a shot. I handle my company's appeals for IRS Notice 972CG, Missing/Incorrect TINs.  I've written two appeals (tax years 2015 and 2016) in the past two years and haven't heard anything from the IRS about whether our request for abatement was accepted, denied or anything.  Does anyone know if there's a statute of limitations that the IRS has on this type of thing?  We've had these fines sitting on our books for a long time now and would like to reverse them, but obvs can't do that until we've heard for certain.

Apologies in advance if I've intruded on your forum.  The IRS just isn't very helpful or communicative and I've run out of google search ideas to look for this info!

Best and TYIA,

Ryan

[jklcpa]

Notice 972CG is only a proposal to assess the penalties at that point, not actually an assessment.  Did you respond to the notice within the prescribed time, 45 days?  How long has it actually been since your response?  Did you follow the procedures for verifying the TINs on file, or trying to obtain the missing ones?  There are very specific rules regarding solicitations by the issuer in attempting to rectify this problem.

There is no statute for when the IRS might respond, but it doesn't usually take years. You may think so though if you've had ocassion to call the IRS and be placed on hold these days! Did you try calling?

Generally speaking about notices, the IRS' next step would be to either send another notice either asking for additional information or one actually assessing the additional tax, penalties, and any interest due at that time.  Then, if not paid within the prescribed time, it will then send a demand for payment, and if not paid by that due date, then it sends a notice of intent to levy. 

Specifically in the case of the 972CG, the next step from the IRS would be either letter 1948C (that either asks for additional information OR documents that the penalty was waived) OR notice CP15/215 that actually assesses the penalty and demands payment.  Are you sure that the letter 1948C wasn't received by your company and not routed to you?

[Max W]

If the W-2's for the years in question were corrected and submitted to the IRS, they would have no reason to follow up on it.

Here is a slide presentation from the 2017 IRS Forum that might answer some questions.

https://www.irs.gov/pub/irs-utl/2017ntf-irsnoticesafterinformationreturns.pdf

 

[Julielb]

We have not yet received our 972CG notice for 2017.  We typically get it in October, but so far we never recieved one.  Has anyone else recieved theirs?