IRS Letter 227-O: Revised Employer Payment for TE/GE
Review the revised employer-payment documents with the person responsible for your organization’s tax reporting.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 227-O
Urgency
Urgent
Deadline
Follow the response instructions and date
Your first move
Review the revised employer-payment documents with the person responsible for your organization’s tax reporting.
A revised result for TE/GE employers
Letter 227-O revises an ESRP for Tax Exempt and Government Entities customers. It includes a summary and Form 14764.
Coordinate the review
Bring together payroll, benefits, and tax-reporting records before preparing a response. Check that the person signing can explain the figures and has the organization's authority to respond.
Keep the original proposal and every revision together. Mark the printed response date and assign responsibility for the submission, especially if several departments or an outside benefits administrator are involved.
This letter has a clock on it. Don’t run it out alone.
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.