What This Letter Means
Letter 2644C is a "second interim response." The IRS sends an interim letter when it can't give you a final answer on time. The first one is usually Letter 2645C. If the IRS still can't finish by the date it promised in that first letter, it sends Letter 2644C. The letter should give the reason for the delay and a new date to expect a final answer.
This is not a bill. It's not a denial. It's not an audit report. It's a status update.
Where It Comes From
Many IRS units use this letter. One common source is refund review. The IRS's Return Integrity Verification Operations (RIVO) holds refunds on returns with questionable wage or withholding claims. In those cases, Letter 2645C says RIVO needs another 60 days to review the return. If RIVO can't finish in that time, Letter 2644C says it needs another 60 days from the date of the second letter.
The letter also shows up on other delays, such as an audit reconsideration request that couldn't be worked within 30 days. In those cases the extra time can run 120 to 180 days.
What to Do
- Read the letter for the reason and the new date.
- If your refund is being held, review your return against every Form W-2 and other income statement. If you find a mistake, file an amended return.
- If the new date passes with no final answer, call the number on the letter.
- Keep the letter with your tax records.
Deadlines
Letter 2644C usually has no response deadline. It doesn't extend any deadline in another notice you received. If you have a separate notice with a response date, that date still controls.
If your refund or case has been stuck through more than one IRS interim letter, call us at (813) 229-7100.