The LTR 112C is the IRS's response to an inquiry you made. You wrote, called, or otherwise contacted the IRS about your account, and this letter is their reply. It may answer your question, explain an action taken on your account, or request additional information.
Don't Assume No Action Needed
Many taxpayers receive an LTR 112C, see that it's a response to their inquiry, and assume the matter is resolved. Read the entire letter. Some response letters include embedded requests for additional information or documentation. Others explain actions that still require your response or confirmation.
If It Answers Your Question
File the letter with your records. If the IRS took action on your account (adjusted a balance, applied a payment, corrected an error), verify the action was completed correctly by checking your IRS Online Account or requesting an account transcript.
If It Doesn't Answer Your Question
Write back or call the number on the letter. Reference the LTR 112C and explain what information you still need. Be specific about what wasn't addressed. General inquiries generate general responses. Specific questions generate specific answers.
If you received an LTR 112C that you don't understand, call us at (813) 229-7100.