What This Letter Means

Letter 5972C is a collection letter. It tells you there is a balance due on one of your tax accounts, how much you owe, when it's due, and how to pay it. It comes from the IRS Automated Collection System. An international version goes to taxpayers abroad, and that version can also tell you the IRS is missing one or more of your tax returns.

Ignoring it doesn't make it go away. If you don't respond, the IRS can send more collection notices, file a Notice of Federal Tax Lien, or issue a levy on your wages or property.

What to Do

  • Read the letter carefully. Note the tax years, the amount, and the due date.
  • File any missing returns the letter lists, as soon as you can. You must be current on your filings to get an installment agreement.
  • Pay in full if you can. Interest and penalties stop growing once the balance is paid.
  • If you can't pay in full, pay what you can now and set up an installment agreement for the rest.

If You Already Paid or Filed

Payments can take up to 45 days to post. If you paid in full within the last 45 days, you can disregard the letter. If you already have an approved installment agreement, keep making your payments. If you filed a return the letter calls missing and it's been more than 10 weeks, send a signed copy again.

If You Disagree

Call the number on your letter and have your records ready, such as cancelled checks and copies of filed returns. If you dispute the tax or can't resolve a disagreement, you can ask for a hearing with the IRS Independent Office of Appeals. Publication 1660 explains your collection appeal rights.

If You Can't Pay Anything

If the IRS determines you can't pay any of the debt right now, it can mark your account currently not collectible and temporarily delay collection. Be ready to show your income, expenses and assets. Penalties and interest keep running, and the debt doesn't disappear. An offer in compromise may also be an option. If you have a reason penalties should be removed, you can ask for relief with Form 843 or a signed statement.

If you received Letter 5972C and need help with the balance or missing returns, call us at (813) 229-7100.