(Back to IRS Introduction)Internal Revenue Service Department of the Treasury
District Director
Date: September 24, 1998 Form Number: 1040
Tax Year(s): 1996
Day and Date of Appointment:
Thursday, October 8, 1998
Joe D Sovereign Time: 8:00 A.M.
123 Freeman Ave
Anytown, TX 73472 Place of Appointment: IRS office
700 E. San Antonio
Room D-315 third floor
My Telephone Number: 534-6484
Your Federal tax liability for the above years has been assigned
to me for determination. Because I need additional information to
accurately determine your income, I need to meet with you at the time
and place shown above.
If you have filed a return, please provide me with a copy of it
at the appointment. You may keep the appointment personally, or you
may have an attorney, a certified public accountant, an individual
enrolled to practice before the Internal Revenue Service, or a qualified
unenrolled individual represent or accompany you. If you are not
present, however, your representative must have written authorization to
represent you. Form 2848, Power of Attorney and Declaration of
Representative may be used for this purpose and if your representative
does not have copies of this form, they may be obtained from one of our
offices. Also, any other individual, even though not qualified to
represent you, may accompany you as a witness and assist in establishing
the facts in your case.
About the records needed to examine your liability --
To help me make the examination as brief as possible, please have
the following information available if applicable to you:
All books and records concerning your income, expenses, and
deductions;
All W2s, 1099s, and 1098s for each year;
All bank records for each year;
Information on any invested funds;
Records of all loans and repayments;
Purchase invoices covering acquisitions of capital items;
Records covering purchases or sales of real estate or other
property;
Information on any nontaxable income;
The law requires taxpayers to substantiate all items affecting
their tax liabilities when requested to do so. If you do not keep this
appointment or do not arrange another, we will have to proceed on the
basis of available income information.
About the examination and your appeal rights--
Page 2 of IRS Appointment Letter
We realize some taxpayers may be concerned about an examination
of their tax liability. We hope we can relieve any concern that you may
have by briefly explaining why we examine, what our procedures are, and
what your appeal rights are if you do not agree with the results.
We determine the tax liability on unfiled returns by reviewing
income, expenses, credits, and deductions.
An examination of a taxpayer's liability does not suggest a
suspicion of dishonestly or criminal liability. In many cases the
taxpayer receives a refund. However, if taxpayers do not substantiate
substantiate (SIC) items when requested, we have to act on available return
information that may be incomplete. That is why your cooperation is so
important.
I will go over your records and then explain your tax liability.
I want you to understand fully any recommended tax, so please don't
hestitate to ask questions about anything not clear to you.
If a liability is recommended and you agree with it, I will ask
you to sign an agreement form. By signing you will indicate your
agreement to the amount shown on the form as additional tax you owe, or
as a refund due you, and simplify closing your case.
Most people agree with our proposals, and we believe this is
because they find our examiners to be fair. But you don't have to
agree. If you choose, we can easily arrange for you to have your case
given further consideration. You need only tell me you want to discuss
the issue informally with my supervisor, and we will do our best to
arrange a meeting immediately.
In addition, you may request the Office of Regional Director of
Appeals, which is separate from the district office, to consider your
case. We will be glad to explain this procedure and how to appeal
outside the Service to the courts.
I will also be glad to furnish you a copy of our Publication 556,
Audit of Returns, Appeal Rights, and Claims for Refund, which explains
in detail our procedures covering examination of tax returns and appeal
rights. You can get a copy of this publication by writing us for it or
by asking for it when we meet.
About your appointment--
Your appointment is the next step. If the date, time or place of
the appointment is inconvenient for you, please contact me to make more
suitable arrangments. I will consider the appointment confirmed if I
do not hear from you at least 7 days before the scheduled date. Please
contact me at the telephone number shown in the heading of this letter
if you have any questions. Thank you for your cooperation.
Sincerely yours,
<<No Signature>>
Stephan Haisan
Revenue Agent
Enclosure:
Publication 1, Privacy Act Notice
(Back to WEPIN Store Home Page)
Copyright at Common Law, West El Paso Information Network, 1998