Letter 728, titled "Accounts Outstanding - Payment Request," comes from an IRS revenue officer in Field Collection. It tells you the current balance due on your account and asks you to pay it.
A revenue officer is an IRS collection employee who handles cases directly, often in person, rather than through a call center. If you got this letter, your case is assigned to one.
The IRS often uses Letter 728 when an account moved into a revenue officer's inventory without going through the full series of regular balance due notices. The letter gives you a chance to pay and makes you aware that a revenue officer has your case.
Why It Matters
Before the IRS files a Notice of Federal Tax Lien, it must make reasonable efforts to contact you and tell you a lien may be filed if the balance isn't paid. Letter 728 serves that purpose. If no lien has been filed yet, the revenue officer generally decides whether to file one around the time of first contact with you.
What to Do
- Check the balance against your records and any payments you made.
- If you can pay in full, pay by the date in the letter. Paying reduces penalties and interest.
- If you can't pay in full, contact the revenue officer before that date. Be ready to discuss an installment agreement or another option. Expect to be asked for financial information, such as Form 433-A or Form 433-B.
- File any missing tax returns. Collection alternatives generally require that your filing is current.
- If you want someone else to deal with the revenue officer, sign Form 2848 to authorize a representative.
Don't Ignore It
A revenue officer case is active collection. If you don't respond, decisions about a lien and further collection are made without your input. Keep a copy of the letter and a record of every contact.
If a revenue officer has your case and you need someone to handle it, call us at (813) 229-7100.