What This Letter Means

Letter 2271C is a collection letter IRS campus employees build from selectable paragraphs, so its message depends on your case. IRS procedures show it used in two main situations. Read your copy to see which one applies.

If It Mentions a Federal Tax Lien

The IRS uses this letter to tell you it intends to file a Notice of Federal Tax Lien on your unpaid balance. The letter shows a payment date, which IRS procedures set at 17 days from the date of the letter. If the balance isn't resolved, the IRS follows up and asks for the lien to be filed.

A filed lien is public and can affect your ability to borrow. If you can pay in full before the date on the letter, do it. If you can't, call the number on the letter right away and talk about a payment plan or other options before the date passes.

If It Asks for Financial Information

The IRS also sends this letter when it's considering putting your account in currently not collectible status, meaning it would temporarily stop collection because you can't pay, but the financial information it has is incomplete. The letter lists what's missing and gives you 30 days from the date of the letter to send it.

Send everything requested, complete and on time. If you don't, the IRS can't finish its review, and your account stays in active collection.

What to Do

  • Identify which request your letter makes and mark the date on it.
  • Pay, call, or send the requested documents before that date.
  • Send copies, not originals, and keep a copy of everything.
  • Use certified mail for anything you mail.
  • You can authorize a representative with Form 2848 to deal with the IRS for you.

Currently not collectible status doesn't erase the debt. Interest and penalties keep running. Paying what you can reduces both.

If you received Letter 2271C and want to head off a lien or get your account resolved, call us at (813) 229-7100.