The LTR 239C is a general response letter from the IRS acknowledging correspondence you sent. Like the LTR 203C and LTR 112C, it's part of a family of response letters covering various account topics. The content depends entirely on what you originally wrote about.
What to Look For
Did the IRS do what you asked? If you requested a penalty abatement, did they grant it? If you reported a payment error, did they correct it? If you disputed a balance, did they adjust it? The LTR 239C should address the substance of your original correspondence.
Are there any embedded requests? Some response letters ask for additional information or documentation before the IRS can complete your request. Look for phrases like "please provide," "we need," or "send us" followed by specific items.
If the Response Doesn't Address Your Issue
IRS correspondence sometimes crosses in the mail. Your letter and their response may not align perfectly if there were multiple pieces of correspondence in transit. If the LTR 239C doesn't address what you wrote about, contact the IRS at the number on the letter and reference both pieces of correspondence.
If you need help with ongoing IRS correspondence, call us at (813) 229-7100.