IRS Letter 227-J: Employer Payment Agreement Acknowledged
Compare this acknowledgment with your signed response and keep the records together.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 227-J
Urgency
Informational
Deadline
Retain the acknowledgment
Your first move
Compare this acknowledgment with your signed response and keep the records together.
Your signed agreement was received
Letter 227-J acknowledges Form 14764 and says the ESRP will be assessed. No response to this acknowledgment is required.
What to keep
File it with your signed agreement and any payment confirmation. Compare the entity, year, and amount with the records you intended to submit. If those do not line up, ask your representative to review the discrepancy before treating the file as complete.
Keep later billing correspondence in the same file. An acknowledgment is not a substitute for evidence that a payment was made and applied correctly.
Want a second set of eyes on this letter?
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.