IRS Communication Timeline

DateItemTax YearWhoContents
October 15, 2021Form 10402020MeRequest for refund of amounts withheld;
enc: Form 1099-R, Forms 4852
October 20, 2021Form 10402019MeRequest for refund of amounts withheld; replaces previous request
enc: Form 1099-R, Forms 4852
December 3, 2021LTR 12C2020Marie A. Rogers,
Program Mgr.,
Collection Ops Austin
Los Angeles, CA		“We received your tax return but need more information supporting the withholding amounts”
December 13, 2021LTR 12C Reply2020Me“We already provided Forms 4852; you have everything you need”
March 7, 2022Notices CP05 (x2)2020unsigned
Stop 6574S-2
Kansas City, MO		“We’re holding your refund pending review of your return”
April 14, 2022Form 10402021MeRequest for refund of amounts withheld;
enc: Form 1099-R, Forms 4852
May 6, 2022LTR 12C2019S.C. McHenry,
Input Correction Operations Manager
Austin, TX		“We received your tax return but need more information supporting the withholding amounts”
May 19, 2022LTR 12C Reply2019Me“We already provided Forms 4852; you have everything you need”
September 21, 2022LTR 3176C2020Gardy Larochelle, Director, Return Integrity Verification Ops.
Frivolous Return Prog., Stop 4450
Ogden, UT		“Under IRC §6702(a) your return is frivolous and there is no basis in law for your position”
enc: Pub 1
October 12, 2022LTR 3176C Reply2020Me“We disagree. The conditions in IRC §6702(a) are not met wrt our return”
enc: Affidavit
October 20, 2022LTR 12C2021S.C. McHenry,
Input Correction Operations Manager,
Austin, TX		“We received your tax return but need more information supporting the withholding amounts”
November 4, 2022LTR 12C Reply2021Me“We already provided Forms 4852; you have everything you need”
February 8, 2023LTR 3175C2020Gardy Larochelle, Director, Return Integrity Verification Ops.
Frivolous Return Prog., Stop 4450
Ogden, UT		“Re: your [LTR 3176C Reply] – your arguments are frivolous”
enc: Pub 1, Pub 2105
February 27, 2023Notices CP15 (x2)2020unsigned
Stop 6525 (SP CIS)
Kansas City, MO		Notices of penalty under IRC §6702(a) for $5,000 (x2)
March 7, 2023LTR 3176C2019Gardy Larochelle, Director, Return Integrity Verification Ops.,
Frivolous Return Prog., Stop 4450,
Ogden, UT		“Under IRC §6702(a) your return is frivolous and there is no basis in law for your position”
enc: Pub 1
March 13, 2023Notices CP49 (x2)2021unsigned
Austin, TX		Notice of tax year 2021 overpayment applied to tax year 2020 penalty: $5,000 (x2)
March 20, 2023Notice CP392020unsigned
Stop 6525 (SP CIS) Kansas City, MO		Notice of tax year 2021 overpayment applied to tax year 2020 penalty: $5,000
March 27, 2023LTR 3176C Reply2019Me“We disagree. The conditions in IRC §6702(a) are not met wrt our return”
enc: Affidavit
March 27, 2023LTR 3175C Reply2020Me“We disagree. The conditions in IRC §6702(a) are not met wrt our return”
enc: Affidavit
March 27, 2023Notice CP422021unsigned
Austin, TX		Notice of tax year 2021 overpayment applied to tax year 2020 penalty: $5,000
March 27, 2023Form 10402022MeRequest for refund of amounts withheld;
enc: Form 1099-R, Forms 4852, Form 1099-MISC corrected, Form 1099-NEC corrected
May 4, 2023LTR 12C2022S.C. McHenry,
Input Correction Operations Manager,
Austin, TX		“We received your tax return but need more information supporting the withholding amounts”
May 15, 2023LTR 12C Reply2022Me“We already provided Forms 4852; you have everything you need”
June 26, 2023Notice CP122022unsigned
Austin, TX		“We found an error and changed your return”
June 27, 2023LTR 105C2019Gardy Larochelle, Director, Return Integrity Verification Ops.,
Ogden, UT		“We cannot allow your claim that is based on a frivolous position. If you disagree, file a lawsuit.”
enc: Pub 1
July 3, 2023Notice CP152019unsigned
Austin, TX		Notice of penalty under IRC §6702(a) for $5,000
July 3, 2023Notices CP49 (x2)2022unsigned
Austin, TX		Notice of tax year 2022 overpayment applied to tax year 2019 penalty: $2,091.97
July 10, 2023Notices CP15 (x2)2019unsigned
Austin, TX		Notices of penalty under IRC §6702(a) for $5,000 (x2)
July 17, 2023Notice CP22A2019unsigned
Austin, TX		Notice of penalty adjustment for ($5,000)
July 27, 2023LTR 105C Reply #12019MeFormal written protest and request for appeal
July 27, 2023Notice CP12 Reply #12022Me“We do not agree to any changes to our return”
August 9, 2023Letter 5252020Christine Davis (unsigned)
Operations Manager
MS 4450
Ogden, UT		“We are auditing your return; review & respond”
enc: Form 14817, Form 4549, Form 886-A, Pub 3498-A
August 9, 2023Letter 525 Reply2020Me – upload Form 14817“We do not agree with your proposal”
August 28, 2023Notice CP21B2020unsigned
Austin, TX		“We changed your withholding based on information you provided”
August 28, 2023Notice CP21B Reply2020Me“We did not request and do not agree with any changes made to our return”
October 5, 2023FOIA Request2019, 2020, 2021, 2022MeNotarized request for records
October 5, 2023LTR 2645C #12020Ms. Stacy,
Operation 2 Manager
Austin, TX		“Re: your [Notice CP21B Reply] – we need another 60 days to respond”
October 5, 2023LTR 2645C2022Ms. Stacy,
Operation 2 Manager
Austin, TX		“Re: your [Notice CP12 Reply #1] – we need another 60 days to respond”
October 18, 2023Letter 32192020Gardy Larochelle, Director, Return Integrity Verification Ops.
Ogden, UT		Notice of Deficiency
enc: Form 5564, Form 4549, Form 886-A
October 19, 2023FOIA Response2019Denise Salazar;
Nykeya Powell-Lee,
Acting Disclosure Manager, Disclosure Office 14,
GLDS, Stop 93A,
Atlanta, GA		“You asked for copies of IRC §6020(b) returns but these were not filed for tax year 2019. You asked for Form 8278. Enclosed but redacted.”
enc: Form 8278, Notice 393
Form 82782019redactedAssessment of Civil Penalty Reference Number 666 for $5,000
“ARG 44”
October 19, 2023FOIA Response2020Denise Salazar;
Nykeya Powell-Lee,
Acting Disclosure Manager, Disclosure Office 14,
GLDS, Stop 93A,
Atlanta, GA		“You asked for copies of IRC §6020(b) returns but these were not filed for tax year 2020. You asked for Form 8278. Enclosed but redacted.”
enc: Form 8278, Notice 393
Form 82782020redactedAssessment of Civil Penalty Reference Number 666 for $5,000
“ARG 29”
October 30, 2023LTR 86C2020Petrina Capestany,
Dept. Mgr.
Toll Free Dept. 5, Op 1
Stop 6525 (SP CIS)
Kansas City, MO		“Re: your [Notice CP21B Reply] – we are transferring this to the Examination Area Office, which will contact you within 60 days”
October 31, 2023Letter 3219 Reply2020Me“We disagree. The NOD you sent is fraudulent. We formally request a record of assessment under IRC §6203”
November 14, 2023Notice CP15 Reply2019Me“We disagree. The conditions in IRC §6702(a) have not been met wrt our return and the penalty is fraudulent”
November 14, 2023Notice CP15 Reply2020Me“We disagree. The conditions in IRC §6702(a) have not been met wrt our return and the penalty is fraudulent”
December 11, 2023FOIA Response2019Kailah Martin;
Lis Fontanez,
Disclosure Manager, Disclosure Office 10,
GLDS, Stop 93A,
Atlanta, GA		“You asked for copies of IRC §6020(b) returns but these were not filed for tax year 2019. You asked for Form 8278 – enclosed.”
enc: Form 8278, Notice 393
Form 82782019Ms. Holley;
Trish Packer		Assessment of Civil Penalty Reference Number 666 for $5,000
“ARG 44”
December 11, 2023FOIA Response2020Kailah Martin;
Lis Fontanez,
Disclosure Manager, Disclosure Office 10,
GLDS, Stop 93A,
Atlanta, GA		“You asked for copies of IRC §6020(b) returns but these were not filed for tax year 2020. You asked for Form 8278 – enclosed.”
enc: Form 8278, Notice 393
Form 82782020Ms. Moore;
Colton McTee		Assessment of Civil Penalty Reference Number 666 for $5,000
“29”
December 22, 2023LTR 2645C2019Ursula Dean,
Operations Manager, Operations 2,
Fresno, CA		“Re: your [Notice CP15 Reply] – we need another 60 days to respond”
December 22, 2023Tax Court:
Petition		2020Me“We dispute the fraudulent NOD”
January 12, 2024LTR 2645C #22020Ursula Dean
Operations Manager, Operations 2
Fresno, CA		“Re: your [Notice CP15 Reply] – we need another 60 days to respond”
January 31, 2024Notice LT382019unsigned
ACS Support,
Fresno, CA		Notice of penalty balance due
February 6, 2024Notice LT382019unsigned
ACS Support,
Fresno, CA		Notice of penalty balance due
February 16, 2024Tax Court:
Answer		2020Christopher M. Manczer
Senior Attorney (Dallas, Group 3)
(Small Business/Self-Employed)
Tax Court Bar No. MC0717		“We deny the NOD is fraudulent”
March 4, 2024Tax Court:
Reply		2020Me“Respondent’s ‘Answer’ contains no answers”
March 8, 2024Tax Court:
Motion for Default & Dismissal		2020Me“Respondent fails to answer the Petition in good faith”
March 11, 2024Tax Court:
Motion Denied		2020Kathleen Kerrigan
Chief Judge		“I see no evil”
March 18, 2024Form 10402023MeRequest for refund of amounts withheld;
enc: Form 1099-R, Forms 4852, Form 1099-INT corrected, Form 1099-NEC corrected
April 3-8, 2024Tax Court:
Emails w/Attorney #1 		2020Joy Nnama
Attorney (SB/SE)
4050 Alpha Rd., 13th Floor
Dallas, TX		Arrange a phone conference
April 8, 2024Tax Court:
Conf w/Attorney #1		2020Joy Nnama
Attorney (SB/SE)
4050 Alpha Rd., 13th Floor
Dallas, TX		We discuss TC procedure; I present our case that the NOD is fraudulent; Nnama spins furiously while claiming, “my integrity is not in doubt” [min 43]; case will be forwarded to Appeals before trial
April 8-18, 2024Tax Court:Emails w/Attorney #22020Joy Nnama
Attorney (SB/SE)
4050 Alpha Rd., 13th Floor
Dallas, TX		Sent draft document; scheduled a 2nd conference
April 22, 2024Tax Court:Conf w/Attorney #22020Joy Nnama
Attorney (SB/SE)
4050 Alpha Rd., 13th Floor
Dallas, TX		Nnama continues to spin while failing to answer any questions; lies about problems with the NOD
April 26, 2024LTR 12C2023Mr. Petru,
Operations Manager, ICO,
Austin, TX		“We received your tax return but need more information supporting the withholding amounts”
April 29, 2024LTR 105C Reply #22019MeSecond formal written protest and request for appeal
April 30, 2024LTR 2645C Reply2019Me“You still have not provided a response to our Notice CP15 Reply 130 days later”
May 1, 2024LTR 2645C Reply #12022Me“You still have not provided a response to our Notice CP12 Reply #1 208 days later”
May 3, 2024LTR 12C Reply2023Me“We already provided Forms 4852; you have everything you need”
May 6, 2024LTR 2645C Reply2020Me“You still have not provided a response to our Notice CP15 Reply 115 days later”
June 21, 2024LTR 96C2019Daisy Jerrett Dyer,
Dept. Manager, Accounts Mgmt.,
[signature does not match]
Atlanta, GA		“Re: your [LTR 105C Reply #2] – your return is no longer under review & no penalties assessed”
June 27, 2024LTR 2645C2019Ursula Dean,
Operations Manager, Operations 2,
Fresno, CA		“Re: your [LTR 2645C Reply] – we need another 60 days to respond”
July 1, 2024Notice CP162023unsigned
Austin, TX		“We found an error and changed your return”
Notice of tax year 2023 overpayment applied to tax year 2019 penalty: $2,317
July 16, 2024LTR 2645C Reply #22022Me“You still have not provided a response to our Notice CP12 Reply #1 285 days later”
July 16, 2024Notice CP16 Reply #12023Me“We do not agree to any changes to our return”
July 23, 2024LTR 2645C2023Ursula Dean,
Operations Manager, Operations 2,
Fresno, CA		“Re: your [LTR 12C Reply] – we need another 60 days to respond”
July 24, 2024LTR 549C2022Nina Bolin,
Operations Manager, Operations 1,
Fresno, CA		“Re: your [LTR 2645C Reply #1] – we said we would respond but the issue is resolved, no action required”
July 25, 2024LTR 96C Reply2019Me“Our return has not been processed and penalties have been assessed, please explain”
July 31, 2024LTR 86C2019Nina Bolin,
Operations Manager, Operations 1,
Fresno, CA		“Re: your [LTR 105C Reply #2] – we are transferring this to the Appeals Office, which will contact you within 60 days”
August 23, 2024LTR 2645C2022Mrs. Piazza,
Dept. Mgr., Op 2, Dept. 3,
Stop 6525,
Kansas City, MO		“Re: your [LTR 2645C Reply #2] – we need another 60 days to respond”
August 29, 2024LTR 549C Reply2022Me“The issue has not been resolved”
August 30, 2024LTR 2645C2019Mrs. Piazza,
Dept. Mgr., Op 2, Dept. 3,
Stop 6525,
Kansas City, MO		“Re: your [LTR 96C Reply] – we need another 60 days to respond”
August 30, 2024LTR 2645C2023Mrs. Piazza,
Dept. Mgr., Op 2, Dept. 3,
Stop 6525,
Kansas City, MO		“Re: your [Notice CP16 Reply #1] – we need another 60 days to respond”
September 5, 2024LTR 86C2022Lance Greenberg,
Dept. Mgr., Op 2, Dept. 4,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [LTR 2645C Reply #2] – we are transferring this to the Underreported Office, which will contact you within 60 days”
September 16, 2024LTR 76C2023Lance Greenberg,
Dept. Mgr., Op 2, Dept. 4,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [Notice CP16 Reply #1] – we adjusted your withholding as you requested”
October 8, 2024LTR 2645C2023Mrs. Piazza,
Dept. Mgr., Op 2, Dept. 3,
Stop 6525,
Kansas City, MO		“Re: your [Notice CP16 Reply #1] – we need another 60 days to respond”
October 29, 2024LTR 2645C2019E. Juarez,
Operations Manager, ACS Support,
ACS, Stop 76101,
Fresno, CA		“Re: your [LTR 96C Reply] – we need another 90 days to respond”
October 31, 2024LTR 4314C2022D. Hewitt,
Manager, AUR Operation,
Stop 6692 AUSC,
Austin, TX		“Re: your [LTR 2645C Reply #2] – we need another 90 days to respond”
November 13, 2024LTR 3176C2022Gardy Larochelle, Director, Return Integrity Verification Ops.,
Frivolous Return Prog., Stop 4450,
Ogden, UT		“Under IRC §6702(a) your return is frivolous and there is no basis in law for your position”
enc: Pub 1
November 26, 2024Letter 52092019Jennifer Anderson,
Appeals Officer
Office of Appeals,
Ogden, UT		“The appeal is incomplete and was returned to the originating office”
December 5, 2024LTR 96C2022Lance Greenberg,
Dept. Mgr., Op 2, Dept. 4,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [LTR 549C Reply] – respond to LTR 3176C and file a corrected return”
December 19, 2024LTR 3176C Reply2022Me“We disagree. The conditions in IRC §6702(a) are not met wrt our return”
enc: Affidavit
December 19, 2024LTR 96C Reply2022Me“Our response to LTR 3176C is enclosed”
December 19, 2024LTR 76C Reply2023Me“We requested no updates to our withholding and we reject proposed changes”
January 2, 2025LTR 2645C2019Ursula Dean,
Operations Manager, Operations 2,
Fresno, CA		“Re: your [LTR 96C Reply] – we need another 60 days to respond”
January 29, 2025LTR 4314C2022D. Hewitt,
Manager, AUR Operation,
Stop 6692 AUSC,
Austin, TX		“Re: your [LTR 2645C Reply #2] – we need another 90 days to respond”
February 4, 2025LTR 2645C2022Ms. Wallace,
Operations Manager, AM Ops 1,
Kansas City, MO		“Re: your [LTR 549C Reply] – we need another 60 days to respond”
March 14, 2025Notice CP12 Reply #22022Me“We do not agree to any changes to our return”
March 14, 2025Form 10402023MeRequest for refund of amounts withheld; replaces previous request
enc: Form 1099-R, Forms 4852, Form 1099-INT corrected, Form 1099-NEC corrected
[error corrected]
March 14, 2025LTR 2645C2023Ms. Stacy,
Operation 2 Manager,
Austin, TX		“Re: your [LTR 76C Reply] – we need another 60 days to respond”
March 14, 2025Notice CP16 Reply #22023Me“We do not agree to any changes to our return”
March 14, 2025Form 10402024MeRequest for refund of amounts withheld
March 17, 2025Notice LT162019unsigned
ACS Support,
Fresno, CA		Notice of penalty balance due
April 8, 2025LTR 2644C2022Ms. Stacy,
Operation 2 Manager,
Austin, TX		“Re: your [LTR 549C Reply] – we need another 60 days to respond”
April 14, 2025Notices CP49 (x2)2024unsigned
Austin, TX		Notice of tax year 2024 overpayment applied to tax year 2019 penalty: $829.21
April 21, 2025Notice CP392019unsigned
Austin, TX		Notice of tax year 2024 overpayment applied to tax year 2019 penalty: $1,345.28
April 21, 2025LTR 4314C2022D. Hewitt,
Manager, AUR Operation,
Stop 6692 AUSC,
Austin, TX		“Re: your [Notice CP12 Reply #2] – we need another 90 days to respond”
April 28, 2025Notice CP422024unsigned
Austin, TX		Notice of tax year 2024 overpayment applied to tax year 2019 penalty: $1,345.28
May 13, 2025LTR 86C2022N. Stevens,
Dept. Manager, Accounts Manage,
Atlanta, GA		“Re: your [Notice CP12 Reply #2] – we are transferring this to the Ogden, UT Office, which will contact you within 60 days”
May 14, 2025LTR 2644C2023Ms. Stacy,
Operation 2 Manager,
Austin, TX		“Re: your [LTR 76C Reply] – we need another 60 days to respond”
May 21, 2025LTR 3064C2023J. Washington,
Dept. Manager, Accounts Management,
Atlanta, GA		“We received your revised return, please allow 180 days for review”
May 22, 2025LTR 2645C2023L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525,
Kansas City, MO		“Re: your [Notice CP16 Reply #2] – we need another 60 days to respond”
May 29, 2025LTR 86C2023L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [Notice CP16 Reply #2] – we are transferring this to the Ogden, UT Office”
June 3, 2025LTR 2645C2022L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525,
Kansas City, MO		“Re: your [Notice CP12 Reply #2] – we need another 60 days to respond”
June 3, 2025LTR 2645C2023L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525,
Kansas City, MO		“Re: your [Notice CP16 Reply #2] – we need another 60 days to respond”
June 3, 2025LTR 2645C2024L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525,
Kansas City, MO		“Re: your [Form 1040 filing] – we need another 60 days to respond”
June 9, 2025LTR 86C2022L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [Notice CP12 Reply #2] – we are transferring this to the Ogden, UT Office, which will contact you within 60 days”
June 9, 2025LTR 86C2023L. Danes,
Dept. Mgr. Toll Free Op. 1, Dept. 2,
Stop 6525 (SP CIS),
Kansas City, MO		“Re: your [Notice CP16 Reply #2] – we are transferring this to the Ogden, UT Office, which will contact you within 60 days”
July 21, 2025LTR 4314C2022C. Mason,
Manager, AUR Operation
[signature does not match]
Stop 6692 AUSC,
Austin, TX		“Re: your [Notice CP12 Reply #2] – we need another 90 days to respond”
August 1, 2025LTR 2645C2022Ursula Dean,
Operations Manager, Operations 2,
Fresno, CA		“Re: your [Notice CP12 Reply #2] – we need another 60 days to respond”
August 1, 2025LTR 86C2022C. Mason,
Manager, AUR Operation
[signature does not match]
Stop 6692 AUSC,
Austin, TX		“Re: your [Notice CP12 Reply #2] – we are transferring this to different office, which will contact you quickly”
[no fwd office or timeframe provided]
August 5, 2025LTR 86C2022D. Gonzales,
Operations Manager, Operations 1,
Fresno, CA		“Re: your [Notice CP12 Reply #2] – we are transferring this to the Frivolous Filer Office, which will contact you within 90 days”
October 2, 2025LTR 105C2022Gardy Larochelle, Director, Return Integrity Verification Ops.,
Ogden, UT		“We cannot allow your claim that is based on a frivolous position. If you disagree, appeal or file a lawsuit.”
enc: Pub 1
October 16, 2025LTR 105C Reply2022Me“We reject your allegation of a claim based on a frivolous position”
October 20, 2025Notices CP15 (x2)2022unsigned
Austin, TX		Notices of penalty under IRC §6702(a) for $5,000 (x2)
December 15, 2025Notices CP504 (x2)2022unsigned
Austin, TX		Notice of Intent to Levy
December 29, 2025Notices CP15 & CP504 Reply2022Me“We disagree. The conditions in IRC §6702(a) have not been met wrt our return and the penalty is fraudulent. We formally request a transcript under IRC §6203”
December 31, 2025LTR 2645C2022M. Page,
Field Dir., Accounts Management,
Philadelphia, PA		“Re: your [LTR 105C Reply] – we need another 60 days to respond”
February 10, 2026LTR 86C2022unsigned
Ogden, UT		“Re: your [LTR 105C Reply] – your account and records are kept at ‘that’ office, which can answer your questions & contact you in 45 days”
[‘that’ office is never defined]
February 16, 2026Notice CP152020unsigned
Austin, TX		Notices of civil penalty under IRC §6673(a) for $1,000
February 16, 2026Notices CP21B (x2)2020unsigned
Austin, TX		“We changed your return based on information you provided”
enc: Pub 1
February 23, 2026FOIA Response2022M. Wayne
C. Fuqua Vandiver
Disclosure Manager, Disclosure Office 08,
GLDS, Stop 93A,
Atlanta, GA		“You asked for Form 8278 – we need more time”
February 27, 2026Form 10402022MeRequest for refund of amounts withheld; replaces previous request
enc: Form 1099-R, Forms 4852, Form 1099-MISC corrected, Form 1099-NEC corrected
[error corrected]
March 30, 2026Notice CP5042020unsigned
Austin, TX		Notice of Intent to Levy
March 30, 2026Notice CP902022unsigned
Stop 76101,
Fresno, CA		Notice of Intent to Seize and right to request a CDP hearing
enc: Pub 594
April 9, 2026Form 10402025MePayment of taxes due
enc: Form 1099-R, Form 4852, check
April 10, 2026Notices CP15 & CP504 Reply2020Me“You already have possession of the amounts you are demanding in our account balance”
enc: Account Transcript
April 23, 2026Notice CP90 Reply2022MeFormal request for CDP hearing
May 18, 2026Notices CP05 (x2)2021unsigned
Mail Stop 6579 AUSC,
Austin, TX		“Your return is being reviewed”
June 4, 2026LTR 2645C2022unsigned
Fresno, CA		“Re: your [Notices CP15 & CP504 Reply] – we need another 60 days to respond”
June 10, 2026LTR 4473C2022unsigned
Stop 814G/CDP,
Cincinnati, OH		“We received your request for a CDP hearing & are forwarding to Appeals”
June 16, 2026LTR 2645C2022unsigned
ACS, Stop 76101
Fresno, CA		“Re: your [Notice CP90 Reply] – we need 90 days to respond”
June 26, 2026Notice CP4002022unsigned
Office of Appeals
Stop 915,
Holtsville, NY		“We received your CDP case in Appeals”
August 4, 2026LTR 2644C2022unsigned
Fresno, CA		“Re: your [Notices CP15 & CP504 Reply] – we need another 60 days to respond”
August 31, 2026LTR 2645C2020unsigned
Fresno, CA		“Re: your [Notices CP15 & CP504 Reply] – we need another 60 days to respond”
September 28, 2026Letter 48372022Kayla Knue,
Appeals Officer
Office of Appeals
Stop 460T
Florence, KY		“We received your request for a CDP hearing and have scheduled a phone conference for 10/27/26, with secure messaging as an alternative”
enc: Pub 4227, Pub 5437
October 6, 2026LTR 2644C2022unsigned
Fresno, CA		“Re: your [Notices CP15 & CP504 Reply] – we need another 60 days to respond”
October 21, 2026LTR 86C2020unsigned
Fresno, CA		“Re: your [Notices CP15 & CP504 Reply] – we are sending to Ogden UT & need another 60 days