How do IRS phone and correspondence procedures work?

Interactions with the IRS usually start in writing. The agency sends notices and letters to explain a proposed change, demand payment, request documentation, or inform you of an action. Phone contact happens too—either when you call the IRS or, less commonly, when the IRS calls to follow up. Understanding the process, the documentation you should gather, and the rules for representation will help you resolve issues faster and protect your rights.

Why this matters

Receiving an IRS notice or speaking with an IRS representative raises anxiety for many taxpayers. In my 15+ years working with clients, the single best step that reduces stress and improves outcomes is preparation: read the notice carefully, gather supporting documents, and choose whether you’ll handle the matter yourself or authorize a tax professional using Form 2848 (Power of Attorney) (IRS, Form 2848). Acting promptly often preserves appeal rights and reduces penalties and interest.

Typical channels and what to expect

  • Written correspondence (letters and notices): The IRS prefers to start most issues in writing. Notices contain a unique notice code, a tax year, the issue, and instructions. Read the entire notice—there will be a clear deadline, contact info, and steps to reply. For general guidance see “If you get a letter or notice from the IRS” (IRS).

  • Phone contact: You can call the IRS using the number on the notice or the general phone lines listed on IRS.gov. When you call, expect identity verification questions and possible hold times. If the IRS calls you, confirm the call is legitimate before sharing sensitive information (see the IRS guidance on tax scams and impersonation).

  • Electronic portals: For certain programs and online accounts (e.g., IRS Online Account, transcript requests), you can manage communication digitally. However, most official initial notices still arrive through postal mail.

Common notice types and their meaning

  • CP2000: proposed changes based on third‑party reporting comparisons.
  • CP14: balance due notice for taxes owed.

Each notice will explain why the IRS sent it and how to respond. If you aren’t sure what a notice means, consult a trusted tax professional or use IRS.gov’s notice lookup guidance (IRS).

How to prepare before calling the IRS

  1. Read the notice: Note the notice code, tax year, tax period, and any proposed changes.
  2. Gather documents: Have a copy of the return(s) in question, W‑2s, 1099s, bank records, and any receipts that support the positions in your return.
  3. Write down your questions: Create a short list so you stay focused on the facts.
  4. Note identifiers: Have your Social Security number or ITIN, filing status, and the exact refund or amount due from the return.
  5. Record the call: Keep a log (date/time, representative’s name/ID, summary). The IRS does not allow you to record calls in many contexts—ask for permission and document the interaction otherwise.

Sample phone script (brief):

“Hello, my name is Jane Doe. I received Notice CP2000 dated March 1, 2025 about tax year 2023. My SSN ends in -1234. Can you confirm the tax year and the specific items that are different from my return?”

How to respond in writing

  • Follow the instructions on the notice: Many notices tell you exactly what to send and where. If the notice asks you to sign and return a reply form, do so.
  • Include copies, not originals: Send copies of supporting documents (W‑2s, 1099s, ledger pages). Keep originals for your records.
  • Explain clearly and briefly: Attach a one‑page cover letter that describes the issue and the documents enclosed.
  • Sign the submission: Unsigned responses may be delayed or returned.
  • Send with proof: Use certified mail or a traceable courier so you have delivery proof. Keep copies of everything sent.

If the matter is complex, prepare a response package similar to the recommended steps in our guide on preparing a response package for a correspondence audit (FinHelp.io).

When to appoint a representative

If you expect the matter to be technical, adversarial, or you simply lack time, appoint a qualified tax professional. File Form 2848 (Power of Attorney) to give them authority to speak to the IRS on your behalf (IRS, Form 2848). In my practice, a signed and properly filed Form 2848 speeds communication and reduces repeated questions from IRS staff.

Useful internal resources:

Time frames and appeals

Every notice states the deadline for response and often explains your appeal rights. Time frames vary by notice type: some are informational, some propose changes (with a response window), and others are demand letters that lead to collection actions if ignored. Always check the notice for deadlines and appeal instructions. If you receive a notice that looks like an intent to levy or a lien, consider immediate consultation with a tax advisor.

Common taxpayer mistakes and how to avoid them

  • Waiting: Ignoring a notice usually makes things worse. Respond even if you can’t pay—ask for options like installment agreements.
  • Sending originals: Always send copies and keep originals safe.
  • Verbal-only resolution: Follow up phone conversations with a written confirmation and keep records.
  • Falling for scams: The IRS generally initiates contact by mail. If you receive a threatening call demanding immediate payment via gift cards, wire transfer, or cryptocurrency, it’s likely a scam. Verify on IRS.gov (IRS, Tax Scams and Consumer Alerts).

Payment discussions and collection options

If you owe taxes, the IRS will explain payment options in the notice or when you call. Options may include:

  • Paying in full online, by check, or other IRS‑approved methods
  • Setting up an installment agreement
  • Applying for an offer in compromise (for qualifying taxpayers)

If you anticipate inability to pay, call the IRS or speak with a tax professional immediately. I often help clients evaluate installment agreements versus other relief options to pick the most affordable path while minimizing penalties.

Identity verification and security

The IRS may ask you to verify your identity before discussing taxpayer details. Be prepared to provide identifying information and to verify recent tax return details. If you suspect identity theft, follow the IRS identity theft guidance and file an identity theft affidavit if needed (see our related article on what to do if you receive an identity theft notice) and the IRS identity theft resources on IRS.gov.

What to do if you disagree with the IRS

  • Respond in writing explaining your position and include supporting documentation.
  • If a proposed adjustment is incorrect, you can appeal the decision through the IRS Appeals Office after the IRS issues an adjustment.
  • Keep pursuing administrative remedies; if unresolved, judicial review (Tax Court) may be an option. Our guides on appeals and audit responses explain how to assemble a persuasive packet for Appeals.

Best-practice checklist before you mail or call

  • Read the notice fully and note deadlines.
  • Gather the return and supporting docs.
  • Decide whether you will respond personally or appoint a representative and, if so, prepare Form 2848.
  • Create a short, factual cover letter or call script.
  • Send copies by a traceable method and retain a complete file of communications.

Final thoughts and professional disclaimer

In my experience, responding quickly, documenting everything, and using a qualified representative when necessary prevents many second‑order problems (collection actions, larger penalties, or protracted appeals). This article is educational and not individualized tax advice. For guidance tailored to your situation, consult a licensed tax professional or contact the IRS directly.

(References: Internal Revenue Service — Notice and correspondence guidance and Form 2848 pages, IRS tax scams and contact pages.)