Letter 6152: Request for Missing Tax Return

Letter 6152 is sent by the IRS to notify taxpayers that a required tax return is missing from their records. The IRS may issue this notice if it detects that a taxpayer was required to file a return for a specific tax year but failed to do so. Failing to file a required return can result in penalties, interest, and potential enforcement actions if the taxpayer does not address the notice.

Key components of IRS Letter 6152 include:

1. Explanation of Missing Return Requirement
   The IRS sends Letter 6152 when it determines that a taxpayer has not filed a required return. The notice specifies the tax year in question and the type of return needed, such as personal income tax (Form 1040) or a business tax return.
2. Consequences of Not Filing
   Letter 6152 warns taxpayers of the potential penalties for not filing, which can include:
   • Failure-to-file penalty: The IRS imposes a penalty based on a percentage of the tax owed for each month the return remains unfiled.
   • Interest on unpaid taxes: Interest accrues on any unpaid taxes due for the missing tax year, increasing the overall liability.
   • Enforcement actions: If the taxpayer does not file the return, the IRS may file a substitute return or pursue collection actions like liens or levies.
3. Steps for Submission
   Taxpayers are provided with instructions for filing the missing return and bringing their account current. The letter may include an estimated amount owed, but taxpayers are encouraged to complete an accurate return to avoid overpayment.
4. Options for Dispute
   If the taxpayer believes the return was filed or is not required, they may contact the IRS and provide documentation to clarify the situation. In cases where the return is not required, providing proof can resolve the issue without further penalties.
5. Importance to Tax Debt Resolution
   Filing a missing return is essential for taxpayers seeking to stay compliant and avoid penalties that contribute to tax debt. Letter 6152 provides an opportunity for taxpayers to submit the return voluntarily before the IRS initiates enforcement actions. For those already struggling with tax debt, filing the return promptly can prevent additional liabilities.

IRS Letter 6152 serves as a prompt to file missing returns and maintain tax compliance, allowing taxpayers to avoid penalties and minimize potential debt.