What This Letter Means
Letter 4314C, Automated Underreporter Interim Letter, comes from the IRS unit that matches your return against W-2s, 1099s, and other income reports. That unit sends notices like the CP2000 when the numbers don't match.
You replied, and the IRS hasn't finished your case. It tries to give a full answer within 30 days of receiving your response. When it can't, it sends this interim letter. The letter tells you that your case is still open, when you can expect a final response, and who to contact with questions.
What to Do
- Nothing, for now. This letter does not ask you for anything.
- Note the date the letter says to expect a final response.
- Keep a copy of what you sent and proof of when you sent it.
- Follow up using the contact on the letter if that date passes with no answer.
Innocent Spouse Requests
If you asked for innocent spouse relief for the same year, this letter may also tell you that a notice of deficiency is coming while your relief request is being considered. The notice of deficiency can include the full proposed amount even though your request is still pending. That notice carries its own Tax Court deadline. Do not ignore it.
Important
An interim letter does not stop other deadlines. If you receive a notice of deficiency or any other notice with a response date, respond to that notice on time. Waiting on this letter is not a reason to miss a Tax Court deadline.
If you're stuck in an underreporter case and the IRS isn't accepting your explanation, call us at (813) 229-7100.