The LTR 264C is the IRS saying "we need more time." They received your correspondence, return, claim, or request and haven't finished processing it. The letter tells you to wait through a stated timeframe before following up.
Why Processing Takes Time
The IRS processes hundreds of millions of returns and tens of millions of pieces of correspondence every year. Backlogs are common, especially during filing season (January through June) and after major tax law changes that require system updates. The LTR 264C is an automated notice that prevents you from calling the IRS repeatedly during the processing window.
What to Do
Nothing, for now. The letter states a timeframe, usually 30 to 60 days. Wait through that period before taking any action. Calling the IRS before the timeframe expires typically results in the same information: "It's still being processed, please wait."
If the stated timeframe passes without resolution, call the number on the letter for a status update. Have your copy of the LTR 264C ready, along with copies of whatever you originally submitted.
When to Escalate
If you've waited through the stated timeframe plus an additional 30 days with no resolution, consider contacting the Taxpayer Advocate Service. TAS can intervene when normal IRS processing channels are unreasonably delayed, especially if the delay is causing financial hardship (frozen refund you need for bills, for example).
If an IRS processing delay is causing you problems, call us at (813) 229-7100.