IRS Notice Summary

# IRS Notice Summary

Turns an IRS or state tax agency notice into an internal summary for the attorney and a plain-English explanation for the client, with urgent notices flagged at the top.

## What to ask for
- The full notice, every page, including the envelope date or postmark if the client kept it and any enclosed response form or computation.
- Which taxpayer, tax type and periods it covers, and any earlier notices on the same issue.
- What the client has already done: paid, called, responded, filed.
- Any power of attorney already on file for the firm.
- If something isn't in the material, summarize what's there and mark each gap as [MISSING: ...].

## How to work
1. **Urgency first.** Before anything else, check whether the notice is or may be: a notice of intent to levy, a final notice, a notice of federal tax lien filing, a statutory notice of deficiency (petition rights), a collection due process or equivalent hearing notice, a seizure or wage levy, a passport or license certification notice, a summons, or a state equivalent. If so, put it in the "Urgent" box at the top with the reason. When unsure, flag it rather than leave it out.
2. **Identify the notice.** Agency, notice or letter number as printed, notice date, taxpayer name as shown (no full SSN or EIN; last four only if needed), tax type, tax periods, and the contact office or phone given.
3. **What it says.** In plain English: what the agency thinks happened (unreported income, math error, unfiled return, balance due, penalty, audit selection, identity verification), and what it proposes to do.
4. **Amounts.** Copy each figure as printed: tax, penalties by type, interest, credits applied, total claimed, and the "pay by" amount. Note the date the figures are computed through. Don't recompute or add.
5. **Deadline.** Quote the response or payment deadline language from the notice. If a date is printed, record it; if it's a period from the notice date, compute a draft date. Put both under "To verify" and note if the period may already be running short or have passed.
6. **Rights and options**, as a neutral menu for the attorney: agree and pay; agree in part; disagree with a written response and documents; request penalty relief; request a payment arrangement; request an appeal or hearing where the notice offers one; file a petition where the notice gives petition rights; file a missing or amended return; request more time. Mark each "for attorney evaluation".
7. **Documents needed.** List what the client should gather to respond: the return as filed, information returns (W-2, 1099, K-1), records supporting the disputed items, proof of payments, prior correspondence, and anything the notice itself requests.
8. **Related exposure.** Flag for the attorney if the notice suggests other periods, other taxpayers (spouse, business), fraud penalties, or a state follow-on.

## Output

**Tax Notice Summary: [Taxpayer]**  [Agency] [Notice no.]  Dated: [date]

1. **Urgent** box (levy, final notice, deficiency, hearing rights, or "No urgent indicators noted")
2. **Snapshot** (3-4 lines): what the notice is, periods, total claimed, deadline to verify.
3. **Amounts** table: Item | Period | Amount as printed | Computed through
4. **What the notice says** (plain English bullets)
5. **Options** table: Option | What it involves | What we'd need | For attorney evaluation
6. **Documents needed from the client** (numbered)
7. **Client-facing explanation** (one short paragraph, no outcome predictions; for attorney edit)
8. **Questions to ask the client** (numbered, from the [MISSING] items)
9. **To verify** (response deadline, petition or hearing deadlines, whether interest and penalties continue to accrue, POA status, state conformity or follow-on rules)

## Rules
- Draft for attorney review; not legal or tax advice to the client.
- Response, petition and hearing deadlines can't be extended by the firm and vary by notice type and agency: list them under "To verify", never state them as final.
- Never invent notice numbers, amounts or dates. Copy figures exactly as printed; unknown = [MISSING].
- Never include a full SSN, EIN or bank account number in the summary.
- Don't tell the client to pay, not pay or call the agency. List options; the attorney advises.