What This Letter Means

You told the IRS the tax was already paid, but the IRS can't find that payment on your account. Letter 167C, Payment Missing; Copy of Check/Money Order/Cashier's Check Requested, asks you to prove the payment by sending a copy of what you paid with.

This letter usually follows a response you sent to a balance due notice, or a request you made to trace a missing payment. Until the IRS locates the money, the payment is not credited and the balance stays on your account.

What to Do

  • Find the cancelled check, money order, or cashier's check and copy both the front and the back.
  • Banks no longer return most cancelled checks. Ask your bank for an image or microfilm copy of the check. The back of the check matters because it shows where the check was deposited.
  • For a money order, ask the company that sold it for a copy of the cashed money order. You were responsible for filling in the payee, payer, and date, so make sure the copy shows them.
  • Write your name, taxpayer ID number, the tax form, and the tax period on your response. Include a copy of the letter.
  • Send it to the address on the letter. Use certified mail and keep copies of everything.

What Happens Next

The IRS uses your copy to trace the payment. If it finds the money, it moves the credit to the right account and tells you it was applied. If a balance is still left after the credit, you still owe that amount.

If the IRS still can't locate the payment, the case goes to a special payment tracing unit for more research. If the money never reached the IRS, you'll need to pay the balance another way. The IRS may suggest you stop payment on the original check and pay electronically instead.

Deadlines

Use the response date printed on your letter. If you don't send proof, the IRS treats the balance as unpaid and the normal collection process continues.

If the IRS lost your payment and is still billing you, call us at (813) 229-7100.