What This Letter Means
Letter 1802C closes out an underreporter case. You got an earlier CP2000 or CP2501 notice because income reported to the IRS by employers, banks, and other payers didn't match your return. You responded, or the deadline passed. This letter tells you what the IRS decided.
The decision is usually one of three things:
- The IRS accepted your return as filed. No change.
- The IRS made the adjustments you agreed to, or used the information you sent to figure the change.
- The IRS closed its review because a Letter 3219 Statutory Notice of Deficiency was issued and the 90-day period to petition the U.S. Tax Court ran out.
Some versions of this letter answer a specific request. It may confirm that your payment plan or extension request was forwarded to collections, explain that the IRS doesn't abate interest for reasonable cause, or tell you that a claim you raised needs a Form 1040-X.
What to Do
Read the whole letter. A response may or may not be needed. If it says the case closed with no change, file it with your tax records.
If the IRS adjusted your return and you owe, the letter may explain your payment options. Pay what you can to stop interest and penalties from growing. If you can't pay in full, ask about a payment plan.
If the letter tells you to file Form 1040-X to claim something the IRS couldn't adjust, do it and attach the documents the letter describes.
If You Disagree
After the IRS completes its review, you may be able to file Form 1040-X to change your return. If you want a refund of tax you paid, the deadline is generally three years from when you filed the original return or two years from when you paid the tax, whichever is later.
If the case closed because a deficiency notice expired, your Tax Court window is gone. Other options, such as audit reconsideration, may still be available. Keep copies of everything you sent and everything you received.
If you received Letter 1802C and the result doesn't match what you sent, call us at (813) 229-7100.