Letters from the IRS

[M7047]

Anyone else have married clients getting letters from the IRS separate from each other? I would have thought the would be joint letters since they filed MFJ. Each letter has half what the couple would owe as a penalty.

[Yardley CPA]

I had a Pennsylvania MFJ couple receive letters separately, showing the amounts "each of them owed".  Our letter to the IRS rectified the matter and there ultimately was no penalty but did find it strange they received two letters instead of one.   

[M7047]

8 minutes ago, Yardley CPA said:

I had a Pennsylvania MFJ couple receive letters separately, showing the amounts "each of them owed".  Our letter to the IRS rectified the matter and there ultimately was no penalty but did find it strange they received two letters instead of one.   

Mine are PA too. I thought it was weird that each received separate letters too.

[Lee B]

Here is one theory that shows up in an online search:

"The IRS sends letters to both to make sure both spouses know about the liability because, on a joint return, each of you is liable for the full amount.  If they only send a letter to one spouse, it's possible that spouse would not pay the tax and would also not tell the other spouse about owing the money."

[Medlin Software, Dennis]

Just using common sense, a term like "joint and several responsibility" comes to mind.  Separate letters also make it easier for the collector to claim both parties knew (less chance of successfully claiming innocence). IOW, follow the money, the collector wants to preserve best chance of getting paid, and is not sure who has the deepest pockets.

[Catherine]

I've seen this for years, and figured it was so each spouse would know about liability - and if one took the other's letter, then they have mail fraud as well as non-payment of taxes for which to go after him/her.

[Max W]

For tax pros doing representation, it's a PIA.  I have clients that have taxes owed for 10 separate years and I receive copies of what is sent to the clients.  This means I could get 20 letters for one account, all of which end in the shredder.   Since the IRS sends these out in batches, I could receive a lot more than 20 on a single day.

[Yardley CPA]

On 5/9/2023 at 12:35 PM, cbslee said:

Here is one theory that shows up in an online search:

"The IRS sends letters to both to make sure both spouses know about the liability because, on a joint return, each of you is liable for the full amount.  If they only send a letter to one spouse, it's possible that spouse would not pay the tax and would also not tell the other spouse about owing the money."

Assuming both spouses live under the same roof, if one doesn't want to pay they'll "misplace" their spouses letter as well.  

[RitaB]

On 5/9/2023 at 9:59 AM, M7047 said:

Anyone else have married clients getting letters from the IRS separate from each other? I would have thought the would be joint letters since they filed MFJ. Each letter has half what the couple would owe as a penalty.

I believe each letter shows the total owed.  I am looking at a CP22A that says under additional information:  "Please note:  Only pay the amount due once."  I assume that would also be the way it works with the "you didn't make estimated payments like Rita has been hounding you to do" letters as well.