Letter 2030 is not a levy notice. The IRS sends it when income, deductions, or payments reported by third parties do not match a Form 1120 corporate return or Form 1041 estate or trust return. The letter proposes changes, but the additional tax has not yet been assessed.
Compare the proposal with the records
Review every payer item and the IRS computation. Differences can result from a payer error, a reporting item posted to the wrong entity or year, an amount reported elsewhere on the return, or an actual omission. Gather the return, information statements, general ledger, and workpapers before responding.
How to respond
Respond by the date printed on the letter and say whether you agree, partially agree, or disagree. If you disagree, explain each disputed item and include copies of supporting records. Do not send original documents. The IRS says you may request an additional 30 days if you need more time, but obtain confirmation rather than assuming an extension was granted.
If you agree, follow the signing and payment instructions. If the amount is material or the mismatch is complicated, have the response reviewed before it is sent. Call us at (813) 229-7100 for help.