The Oklahoma Bar Journal May 2026

M OST IRS MAIL IS NOT A CRISIS. But it is a clock. While being on the receiving end of such a letter may not always mean an audit, it usually does mean a headache and a time sink for whoever is stepping up to handle it, whether that is you, the attorney, or your client.

This article will walk you through the eight most common IRS letters and how to handle them if you or your client should find themselves on the receiving end.

of the population suffers from reg ular attacks on their identity. IRS and state tax balance notices are a common method through which scammers or other ill-intentioned individuals may attempt to obtain confidential identifiers – like your name, Social Security number and address – for nefarious purposes. In fact, each year, the IRS releases a “Dirty Dozen” list of the most com mon scams taxpayers are likely to encounter that year. You can review it by visiting https://bit.ly/4mHuy8x. Adding to the confusion, some businesses operating in the tax resolution industry use tax notice lookalike mailers to market their services, particularly to individu als with recorded tax liens. These solicitations are often intentionally designed to resemble official cor respondence while stopping just short of outright impersonation. Regardless of whether the letter is sent to scam, solicit or is from the IRS, it is important to be able to identify the genuine article.

Having seen thousands of IRS and state collection letters over the years, here are the three most com mon ways to determine whether a letter is from a taxing authority. Verify the issuing department. Businesses that market to individuals with tax balances are not permitted to impersonate government entities. As convincing as their mailers may look, they cannot – and do not – list “Internal Revenue Service” or “Oklahoma Tax Commission” as the issuing authority. That said, many of these letters will still reference the IRS or a state taxing authority when discussing balances, liens or collection activ ity. It is therefore critical to focus on who sent the letter , not simply what the letter is about . Scammers, meanwhile, rarely bother with accuracy. It is not uncom mon to see letters purportedly issued by agencies such as the “Interior Revenue Agency,” the “Department of the Interior of Revenue” or the ever-creative “Administration of the

See Page 22 To View the Eight Most Common IRS Letters

THE INITIAL TRIAGE CHECKLIST Before jumping headfirst into responding, there are several steps to take to ensure you’re protect ing both yourself as a professional and your client, whose identity and hard-earned income may be at risk. Whether the letter is addressed to your client or your firm, the first job is triage. Step 1: Verify Legitimacy We currently live in an age where the unfortunate truth is that most

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.

MAY 2026 | 19

THE OKLAHOMA BAR JOURNAL