The IRS uses certified mail to send important tax notices to taxpayers, ensuring that the recipient receives the notice and providing proof of delivery. Certified mail is used for critical IRS communications, such as:
- Final Notice of Intent to Levy.
- Notice of Federal Tax Lien.
- Notice of Deficiency.
Certified mail requires the recipient’s signature upon delivery, and the IRS keeps a record of when the notice was sent and received. This is particularly important because many IRS notices have strict deadlines for response or appeal. For example, after receiving a Final Notice of Intent to Levy, the taxpayer has 30 days to take action, such as requesting a Collection Due Process (CDP) hearing.
If taxpayers receive a certified mail notice from the IRS, it’s critical to respond promptly to avoid penalties, levies, or other enforcement actions.