THE OKLAHOMA BAR JOURNAL 20 | MAY 2026 Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff. Internal Social Security Department of Revenue.” Checking the issuing department, rather than the subject matter, will nine times out of 10 tell you whether the letter is legitimate. Check the letter number against the language of the letter. All legitimate IRS correspondence includes a specific letter or notice number, usually in the upper right corner. That number tells you what the letter is supposed to say. The IRS maintains a public index explaining each notice and its purpose. If the letter number does not exist or the content does not match what the IRS says the notice should contain, the letter is likely not legitimate. You can verify IRS notice numbers at https://bit.ly/4tF5WzG. Call the IRS/state directly to confirm, but do not use the phone number on the letter. If there is any doubt about a notice’s legitimacy, look up the agency’s main phone number and call it directly to confirm whether the letter was issued. Do not rely on contact information printed on the letter itself. The IRS can be reached at 800-829-1040. The Oklahoma Tax Commission can be reached at 405-521-3160. Be aware that neither agency will discuss a taxpayer’s account without proper authorization on file. When verification is needed, the most efficient option is often to call with the taxpayer on the line or have the taxpayer call directly. Once the notice has been identified as genuine, you can proceed with responding. Step 2: Identify the Issue IRS letters generally fall into one of two categories: informational or responsive. Informational letters are sent to notify taxpayers of changes, updates or activity on their accounts and typically do not require a reply. Responsive letters, by contrast, request information from the taxpayer so that the IRS can make a determination regarding the account. It is worth noting, however, that any informational IRS letter may effectively become responsive if the taxpayer disagrees with the information reported or believes the IRS has acted in error. When a response is requested, timeliness is critical. Responsive letters will specify what information is needed and the deadline by which it must be provided. If additional time is necessary, responding by the deadline to request an extension is preferable to no response at all. However, the best practice is always to submit a complete and timely response before the stated deadline whenever possible. Step 3: Determine Scope Most routine IRS letters can be handled by clients themselves. In those situations, the attorney’s primary role is not substantive tax analysis but reassurance – confirming the letter is legitimate and helping the client understand what, if anything, the IRS is actually requesting. This may sound obvious, but in practice, many clients panic at the sight of IRS correspondence and fail to read the notice carefully. Letters requesting additional documents to process a pending return, asking a taxpayer to file a missing return or providing instructions for payment generally do not require attorney involvement. Likewise, setting up a basic payment plan is often most efficiently handled directly by the client through the IRS’s online payment agreement system at https://bit.ly/41vZsY2. For attorneys who do not regularly practice in tax matters, the safest course when a client receives a responsive IRS letter is often to recommend that the client respond themselves or consult a tax professional. The IRS does not make representation before the federal government intuitive, and notices that reference audits, appeals or tax court deadlines carry procedural risks that should not be handled casually. Those matters are best referred promptly to practitioners who regularly work in the field to avoid missed deadlines or forfeited rights. For attorneys interested in developing a tax resolution practice, additional information on entering this area of representation is discussed later. Step 4: Respond Most errors in handling IRS correspondence stem from responding to the wrong issue or the wrong tax year. IRS letters are generally clear about why they were sent and what, if anything, is required in response. If a response is needed, the notice will specify the deadline, the method of response and where the information should be sent. When responding, always include a copy of the IRS letter with the submission so the response is properly associated with the correct account and tax period. Responses may be submitted by mail or fax, depending on the instructions in the notice. If faxing documents, retain the fax confirmation page for your records. If mailing a response, the IRS applies the mailbox rule: A response is considered timely if it is postmarked on or before the deadline. For that reason, documentation should be sent by certified mail with a return receipt requested. The IRS takes the position that, without proof of delivery, it is not responsible for responses that are lost or not received. REPRESENTING CLIENTS BEFORE THE IRS The IRS’s own guidance (Publication 947) defines “practice
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