When might a taxpayer receive a notice from the IRS?

The situation in which a taxpayer might receive a notice from the IRS includes instances where their tax returns are missing information or where errors are detected. The IRS issues notices as a way to communicate with taxpayers regarding discrepancies or issues related to their tax filings. If the IRS identifies missing information, such as an unreported income source, or mistakes in the return, they will send a notice to inform the taxpayer that action is needed to correct the error or provide the missing information. This proactive communication helps ensure compliance and clarifies any potential misunderstandings regarding the taxpayer's obligations.

While overpayment of taxes can lead to refunds, receiving a notice specifically pertains to resolving issues with the tax return itself rather than simply acknowledging payment status. Notices are not exclusively issued during audits; they can arise from routine processing of returns. Additionally, matters related to state taxes are separate from IRS notices, which are focused specifically on federal tax obligations.