IRS & STATE TAX NOTICES

Received a tax notice?
Start by understanding what it means.

A letter from the IRS or a state tax agency can be confusing, especially when it involves unfamiliar language, deadlines or amounts. APK Tax & Accounting Services can help review the notice, understand what issue it addresses and determine what information may be needed next.

The first step is not guessing.
It is understanding the notice.

Professional review and support for IRS and state tax correspondence.

THE LETTER
Tax Year
Issue
Amount
Deadline
Requested Action
APK BREAKS IT DOWN
What is this about?
What do we need?
What happens next?
DO NOT IGNORE THE LETTER

A tax notice is a request for attention, not a reason to panic.

Tax agencies send notices for many different reasons.

Some are informational.

Some request additional documentation.

Some identify differences between information reported by the taxpayer and information reported by another source.

Others may involve balances due, missing returns or filing questions.

The right response depends on what the notice actually says.

APK can help you review the correspondence before you decide what to do next.

Tax professional reviewing a tax notice and related documents with an individual.
WHY YOU MAY HAVE RECEIVED A NOTICE

Not every tax notice means the same thing.

The notice itself is the starting point.

APK can help identify what the agency is asking before you respond.

INCOME & INFORMATION

  • Income mismatch
  • Missing W-2
  • Missing 1099
  • Investment income
  • Missing information
  • Identity/account verification

RETURN & FILING

  • Questions about a filed return
  • Missing return
  • Tax agency adjustment
  • State filing issue
  • Filing discrepancy

PAYMENTS

  • Balance due
  • Payment not applied as expected
  • Withholding question
  • Estimated tax payment question

DOCUMENTATION & TAX ITEMS

  • Requested supporting records
  • Questions about deductions
  • Questions about credits
  • Other documentation requests
YOUR FIRST STEPS

Keep the notice. Check the deadline. Get help if you need it.

Tax Notice
01

KEEP THE ENTIRE NOTICE

Do not throw away pages that appear repetitive or unimportant.

02

NOTE THE RESPONSE DEADLINE

Some notices require action within a specific period.

03

GATHER THE RELATED RETURN

If the notice refers to a particular tax year, locate the return filed for that year.

04

GATHER SUPPORTING DOCUMENTS

Examples may include W-2s, 1099s, payment records, prior correspondence or documents related to the issue.

05

CONTACT APK

Provide the notice and relevant documents so the situation can be reviewed in context.

Send Us Your Notice Details
NOTICE REVIEW & SUPPORT

Understand the issue before you respond.

1

REVIEW THE NOTICE

APK reviews the correspondence to identify the tax year, issue, requested action and any stated deadline.

2

COMPARE IT WITH YOUR RETURN

If the notice relates to a filed return, APK can compare the correspondence with the information that was originally reported.

3

REVIEW SUPPORTING DOCUMENTS

Relevant tax forms, payment records, prior returns and other documents may be reviewed to better understand the issue.

4

IDENTIFY WHAT MAY BE MISSING

If the agency is requesting information, APK can help identify what documents or explanations may be needed.

5

DISCUSS POSSIBLE NEXT STEPS

Depending on the circumstances, the next step may involve providing information, correcting a return, addressing an outstanding filing or taking another appropriate action.

6

HELP YOU STAY ORGANIZED

APK can help you keep the notice, tax year, documents and next steps together so the issue does not become lost in email, paperwork or memory.

FEDERAL OR STATE

Different agencies. Different issues. Same need for clarity.

APK can review the notice in the context of the tax year and filing involved.

NOTICE RECEIVED

FEDERAL / IRS

POSSIBLE MATTERS:
  • Federal income tax
  • Missing income
  • Filing discrepancies
  • Payment questions
  • Prior-year filing issues
  • Documentation requests

STATE TAX AUTHORITY

POSSIBLE MATTERS:
  • State income tax
  • Residency questions
  • State withholding
  • Missing state returns
  • Payment issues
  • Income allocated to another state
REVIEW APPLICABLE RETURN + ISSUE
INCOME MISMATCH

The tax agency may have information that was not on your return.

Employers, banks, investment companies and other organizations report certain information directly to tax authorities.

If a tax agency receives information that does not appear to match your filed return, it may send a notice.

EXAMPLES MAY INCLUDE:
Missing W-2 Missing 1099 Investment income Retirement income Other reported income

APK can compare the notice with your filed return and the available documents to help determine what may need attention.

Have a Missing Income Notice? Talk to APK
FILED RETURN
W-2 Included
1099-A Included
1099-B Not Included
AGENCY RECORDS
W-2 Reported
1099-A Reported
1099-B Reported
POSSIBLE MISMATCH
APK REVIEW
NOTICE BALANCE MAY INCLUDE:
Base Tax
Adjustment
Penalty
Interest
Payment Difference
Other Item
APK REVIEW WHAT CREATED THE AMOUNT?
BALANCE DUE

First understand how the amount was calculated.

A notice may state that additional tax, penalties, interest or another balance is due.

Before assuming the amount is correct or incorrect, it can be helpful to understand:

  • Which tax year the amount relates to
  • What change created the balance
  • Whether a payment may be missing
  • Whether the return was changed
  • Whether the notice reflects information that was not previously reported

APK can help review the notice and related return so you can better understand the issue.

UNFILED RETURN NOTICE

If the agency says a return is missing, start by checking the filing history.

A tax notice may indicate that a return has not been received for a particular year.

If you believe you already filed, APK can help review the available records.

If the return was never filed, APK can help organize the information needed to prepare the prior-year return.

Explore Prior-Year Returns
AGENCY SAYS RETURN IS MISSING
DID YOU FILE?
YES
Review Filing Records Proof / Return / History
UNKNOWN
Review Filing History
NO
Prior-Year Return Process
NOTICE AFTER FILING
APK REVIEW
POSSIBLE OUTCOMES:
Documentation Needed
Payment Issue
Calculation Difference
Return Discrepancy
Amended Return May Be Appropriate
Another Response May Be Appropriate
ALREADY FILED?

A filed return may still require follow-up.

Receiving a notice after filing does not automatically mean the return needs to be amended.

THE NOTICE MAY INVOLVE:
  • A request for documentation
  • A correction made by the tax agency
  • A missing tax form
  • A payment issue
  • A calculation difference
  • Another filing discrepancy

APK can help review the notice before determining whether an amended return or another response may be appropriate.

Explore Amended Returns
HOW IT WORKS

Review first. Then decide what comes next.

01

SEND APK THE NOTICE

Provide the complete IRS or state tax notice, including all pages.

02

PROVIDE THE RELATED RETURN

If the notice refers to a filed tax year, provide a copy of the return and relevant supporting documents.

03

APK REVIEWS THE ISSUE

Your tax professional reviews the notice, the tax year involved and the information available.

04

IDENTIFY WHAT MAY BE NEEDED

APK helps determine whether additional documents, clarification, filing corrections or other information may be required.

05

DISCUSS THE NEXT STEP

You receive a clearer understanding of what the notice appears to address and what action may need to follow.

06

COMPLETE REQUIRED FOLLOW-UP

If additional services are needed, such as a prior-year return or amended return, APK can help you move into the appropriate process.

WHAT TO BRING

The more context we have, the easier the notice is to understand.

START HERE
Complete Notice
THEN, DEPENDING ON THE ISSUE:
Related Tax Return W-2 Forms 1099 Forms Investment Statements Payment Records Estimated Tax Records Prior Notices Proof of Filing Self-Employment Records State Tax Documents Other Supporting Information

If you do not have everything, start with the notice itself.

APK can help identify what else may be needed.

PAY ATTENTION TO THE DATE

Some notices require a response by a specific deadline.

Tax notices often include a date by which information, payment or another response may be requested.

Do not wait until the final day to seek help.

Providing APK with the notice early gives more time to review the issue, identify missing information and understand the options available.

Contact APK About Your Notice

NOTICE RECEIVED

APK REVIEW

More review time is better.

GATHER INFORMATION

RESPONSE DATE

DO NOT GUESS

A tax notice does not always mean you owe exactly what it says at first glance.

The amount or issue shown in a notice may depend on:

Information available to the agency Documents that were not matched correctly A missing payment A missing tax form A filing discrepancy An agency adjustment Another issue requiring review

That does not mean the notice is wrong.

It means the notice should be understood before action is taken.

NOTICE ISSUE REVIEW FACTS UNDERSTAND RESPOND APPROPRIATELY

APK helps you review the facts before deciding what comes next.

Tax advisor calmly reviewing official correspondence with a client.
WHY APK

Clear guidance when the letter is not clear.

PROFESSIONAL REVIEW

APK begins with the actual notice, tax return and supporting information rather than assumptions.

CLEAR COMMUNICATION

Understand what the notice appears to address and what may require your attention.

TAX PREPARATION PERSPECTIVE

Because APK prepares individual and business returns, the notice can be reviewed in the context of the underlying tax filing.

PRIOR-YEAR & AMENDED RETURN SUPPORT

If the notice reveals an unfiled year or information that may need correction, APK can help with the related tax preparation work.

ONGOING SUPPORT

Once the immediate issue is addressed, APK can continue helping you with future tax preparation and planning.

A PROFESSIONAL REVIEW, NOT A GUARANTEE

The goal is to understand the notice and determine the appropriate next step.

Every tax notice is different.

The outcome depends on the facts, the tax year involved, the documents available and the applicable rules.

APK does not promise that a notice will disappear, that a balance will be reduced or that a particular result will occur.

What APK can provide is a careful review, clear explanation and support in determining what may need to happen next.

NOTICE → UNDERSTAND → NEXT STEP
HAVE A TAX NOTICE IN HAND?

Start with the letter.

Send APK the complete notice and the related tax information. We will help you understand what it appears to address and what may need to happen next.

APK will provide instructions for securely sharing the complete notice. Please do not submit sensitive information through public forms.

IRS and state tax notice review for individuals who need clear guidance on the next step.