The Oklahoma Bar Journal May 2026

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 legiti mate IRS correspondence includes a specific letter or notice number, usu ally in the upper right corner. That number tells you what the letter is supposed to say. The IRS main tains 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 legiti mate. You can verify IRS notice numbers at https://bit.ly/4tF5WzG. Call the IRS/state directly to con firm, but do not use the phone num ber 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 let ter 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 iden tified as genuine, you can proceed with responding. Step 2: Identify the Issue IRS letters generally fall into one of two categories: informa tional 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

professional. The IRS does not make representation before the federal gov ernment intuitive, and notices that reference audits, appeals or tax court deadlines carry procedural risks that should not be handled casu ally. Those matters are best referred promptly to practitioners who reg ularly work in the field to avoid missed deadlines or forfeited rights. For attorneys interested in developing a tax resolution prac tice, additional information on entering this area of representation is discussed later. respondence 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 sub mission 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 con sidered 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 deliv ery, 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 Step 4: Respond Most errors in handling IRS cor

from the taxpayer so that the IRS can make a determination regard ing 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 informa tion is needed and the deadline by which it must be provided. If addi tional time is necessary, responding by the deadline to request an exten sion 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 pri mary role is not substantive tax anal ysis but reassurance – confirming the letter is legitimate and helping the client understand what, if any thing, the IRS is actually request ing. 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 pend ing 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 han dled directly by the client through the IRS’s online payment agreement system at https://bit.ly/41vZsY2. For attorneys who do not reg ularly 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

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.

20 | MAY 2026

THE OKLAHOMA BAR JOURNAL