The LTR 3064C confirms that the IRS completed its examination of your return and determined no changes are necessary. Like the LTR 3572, this is the best outcome an audited taxpayer can receive. Your return stands as filed. No additional tax. No penalties.
What It Means
The auditor reviewed your records, evaluated the issues under examination, and concluded that everything was properly reported. This could mean your documentation was complete and convincing, the auditor agreed with your tax positions, or any potential adjustments were too small to pursue.
Keep This Letter
Store the LTR 3064C permanently. It documents that the IRS examined your return for the specified year and found no issues. If the IRS ever attempts to audit the same items for the same year, this letter is evidence that they already reviewed and accepted your reporting.
Under IRS policy (IRM 4.10.2.6), the IRS generally won't reexamine a return that received a no-change result unless there's evidence of fraud, malfeasance, or collusion, the prior examination was incomplete due to taxpayer non-cooperation, or there are substantial new issues not previously considered.
If you have questions about a no-change result, call us at (813) 229-7100.