When does irs send certified mail

The IRS typically sends certified mail to taxpayers in certain situations, such as:

  1. Notice of Audit: If the IRS selects your tax return for audit, they may send a certified letter to inform you of the audit and provide details about the issues they're investigating.
  2. Notice of Proposed Adjustment: If the IRS proposes changes to your tax return, they may send a certified letter to notify you of the proposed adjustments and provide an opportunity to dispute them.
  3. Notice of Intent to Levy: If the IRS intends to levy (seize) your assets, such as wages or bank accounts, to collect unpaid taxes, they may send a certified letter to inform you of their intent and provide information about the levy.
  4. Notice of Levy: If the IRS has already levied your assets, they may send a certified letter to notify you of the levy and provide information about the amount seized.
  5. Notice of Lien: If the IRS files a federal tax lien against your property, they may send a certified letter to notify you of the lien and provide information about the amount owed.
  6. Notice of Collection Due Process: If the IRS is attempting to collect a tax debt through a collection agency, they may send a certified letter to notify you of the collection activity and provide information about the debt.
  7. Notice of Right to Appeal: If the IRS makes a determination or assessment that you disagree with, they may send a certified letter to inform you of your right to appeal the decision.

The IRS typically uses certified mail to send these types of notices because it provides proof of mailing and delivery, which can be important in case of disputes or appeals.

Keep in mind that the IRS may also use other methods to communicate with taxpayers, such as regular mail, email, or phone calls. If you receive a certified letter from the IRS, it's essential to carefully review the contents and take any necessary action to resolve the issue.