VALID › Notice Library › Letter 1175, 3079, or 289 regarding military deferment
In the IRS’s own words · not reviewed by VALID
1175 letter explained, in the IRS’s own words
Collection of your account may be postponed during your period of active military service. Letter 1175, issued first, acknowledges receipt of your inquiry about deferring payment of your outstanding tax account and provides next steps. The letter includes a request for more information required to be received within 60 days of the date of the letter. Based on the information we received, and the determination made, you will receive a second letter. Letter 289 if your request has been approved, or Letter 3079 if your request has been denied.
Read the full 1175 page on irs.gov ↗
What these letters are about
Collection of your account may be postponed during your period of active military service. Letter 1175, issued first, acknowledges receipt of your inquiry about deferring payment of your outstanding tax account and provides next steps. The letter includes a request for more information required to be received within 60 days of the date of the letter. Based on the information we received, and the determination made, you will receive a second letter. Letter 289 if your request has been approved, or Letter 3079 if your request has been denied.
What you need to do
- Fill out and return the provided form. If the requested information is not provided, we cannot consider your request for military deferment.
- Read your notice carefully. It explains how much you owe and your payment options.
- Pay the amount you owe immediately, if your request is denied.
- Make a payment plan if your request is denied, and you can't pay the full amount you owe.
- Keep your notice for your records. It contains the name and contact information for your assigned representative.
You may want to
- View information pertaining to your tax account.
- Learn more about your payment options and how to make a payment arrangement.
- Learn about Offers in compromise.
- Learn about a temporary delay on collection.
- Learn about Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
What happens if I don't pay or contact the IRS?
If you don't pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien publicly establishing our priority with your creditors. If the tax lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would affect your ability to get credit ― which may harm your credit rating.
In addition, we can seize ("levy") any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you haven't already received such a notice. We can then seize ("levy") or take possession of your other property or your rights to property. Property includes:
- Wages, real estate commissions, and other income
- Bank accounts
- Business assets
- Personal assets (including your car and home)
- Social Security benefits
Who should I contact if I have questions about the requested information?
If you have any questions about the letter, call the phone number shown on your letter as soon as possible.
What if I don't agree or have already taken corrective action?
If you don't agree, contact us immediately to discuss your matter.
If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call the contact number shown on your letter to make sure your account reflects this.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.