Collection of a tax balance may be postponed while you're on active military service. The IRS handles these requests with three letters. Letter 289 is the one you want to see.

  • Letter 1175 comes first. It acknowledges your inquiry about deferring payment and asks for more information. The IRS must receive that information within 60 days of the letter date.
  • Letter 289 means your request for military deferment was approved.
  • Letter 3079 means your request was denied.

If You Got Letter 1175

Fill out and return the form that came with it, and get it back within 60 days. If the IRS doesn't get the requested information, it can't consider your request. Use certified mail and keep a copy.

If You Got Letter 289

Keep the letter. It has the name and contact information for your assigned representative. Read it carefully so you know what the approval covers. If you have questions, call the number on the letter.

If You Got Letter 3079

The balance is due. Read the notice for the amount and your payment options. Pay in full right away if you can. If you can't, set up a payment plan. Other options may include an offer in compromise or a temporary delay of collection.

Don't ignore a denial. If you don't pay or make arrangements, the IRS can file a Notice of Federal Tax Lien. A lien can make it hard to sell or borrow against property and can hurt your credit. The IRS can also levy a state tax refund. If a balance remains after that, you may get a notice giving you the right to a hearing with the IRS Independent Office of Appeals. After that, the IRS can levy wages, bank accounts, business assets, personal assets including your car and home, and Social Security benefits.

If You Disagree or Already Paid

If you don't agree, call the number on your letter right away. If you already paid or set up an installment agreement, still call to make sure your account shows it. You can authorize a representative to deal with the IRS for you with Form 2848.

If you're serving in the military and need help with an IRS balance, call us at (813) 229-7100.