IRS Letter CP169
Why are you receiving this letter?
You received IRS letter CP169 because the IRS has not received a copy of a payroll tax return you said was previously filed. In our Notice example, the IRS did not receive the June 30, 2007 (2nd quarter) Form 941 return.
- No further action is required if you filed the missing tax return prior to receiving the notice.
- Promptly file the missing tax return.
- Your expected tax balance will be less than $25,000.
- You don’t have unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to discuss this with someone not working for the IRS to understand what is going on and the options you have.
- Your expected tax balance will be greater than $25,000.
- You have unfiled tax returns.
- You are unable to pay back the taxes in full.
- You would like to negotiate down the tax balances.
What you should do?
Read notice CP169 carefully. File the return as soon as possible, or contact the IRS and explain why you don’t need to file. When contacting the IRS, be prepared with proof of filing the payroll tax return timely. This may include your e-filing confirmation page or certified mailing receipt.
The IRS will consider the tax return late if you choose to re-file the payroll tax return. Also, if there is a balance due, the IRS will charge you failure to pay penalty of up to 25%, failure to file penalty of up to 25%, and failure to pay deposits of up to 10%.
What can you expect next?
If you have proof of filing the return timely, the IRS will process the information you provided them. A bill for any balances due will be sent to you. If you do not file the missing tax return, the IRS will file a return for you called a Substitute for Return (SFR). The taxes for an IRS filed SFR return will not be to your advantage as the IRS will estimate the taxes to be higher than actual.