What This Letter Means
Letter 3220 is a field collection letter. A revenue officer uses it to tell you the balance still due after the IRS received a payment from you. If you got this letter, your account is assigned to a revenue officer, not just the automated notice stream.
The letter states the tax due and asks you to pay it. It has the elements of a notice and demand for payment, so treat it as a bill, not just a receipt. On a joint liability, each spouse gets a separate copy.
The letter should show the revenue officer's title, last name, employee ID number, and telephone number. That is who you deal with.
What to Do
- Confirm the payment you made shows up, for the right amount and the right tax period.
- Compare the remaining balance to your own records. Interest and penalties keep growing until the balance is paid.
- If you can pay the rest, pay it by the date on the letter and keep proof of payment.
- If you can't, call the revenue officer before the date on the letter to discuss an installment agreement or other options. Expect to be asked for current financial information.
- Keep filing your returns and making current payments. Revenue officers look hard at current compliance.
Why It Matters
A revenue officer has the full set of collection tools. Ignoring the remaining balance after making a payment can undo the goodwill that payment bought you. Stay in contact, meet every date the revenue officer gives you, and get any agreement in writing.
If a revenue officer sent you Letter 3220 and you need help with the balance, call us at (813) 229-7100.