Letter 3164 gives you advance warning that the IRS intends to reach out to other people or entities to verify information about your tax situation. Tax law is complex, and an experienced IRS audit attorney or Enrolled Agent understands the nuances of IRS procedures and taxpayer rights.

Pontius Tax Law can use this knowledge to your advantage, especially since the IRS is not your advocate. A lawyer can manage the entire legal process, review the legitimacy of the IRS’s actions, and request a list of all third parties that they have contacted.

What Is IRS Letter 3164?

Washington DC residents may receive IRS Letter 3164, which notifies a taxpayer that the IRS plans to contact a neighbor, employer, bank or other third party about the taxpayer’s liability as part of the audit or collection process. The purpose is to collect or verify information regarding your tax returns or unpaid taxes. The letter is a mandatory advance notice required by law before the IRS can begin making these third-party contacts.

After the letter is dated, the IRS must wait at least 46 days before making any third-party contacts. The IRS generally shares only limited information, such as your name, to these parties. They are legally restricted from disclosing more information than is necessary to obtain or verify information.

Letter 3164 is typically enclosed with, or attached to, a more specific, letter or notice that outlines the particular tax issue (e.g., balance due, delinquent return, or an audit) and what information, if any, the IRS needs from you. The letter will specify the type(s) of tax and the tax period(s) under consideration, and include the time period in which the IRS intends to make these contacts. Often, these other letters that are issued at the same time as the Letter 3164 require as much or more attention as the Letter 3164 itself.

You have the right to request a list of all third parties the IRS has contacted during the investigation. Read all the documents you received in the envelope, not just Letter 3164, which will contain specific instructions and a contact number for the IRS employee handling your case.

How Can an Attorney Help After I Receive Letter 3164?

You should consider contacting a Washington DC attorney to manage communications and a proper legal response after you receive IRS Letter 3164. We can even formally represent you before the IRS, which can protect you from direct contact or potential missteps.

An attorney can help protect your constitutional rights, and ensure you only provide information legally required by the IRS. They manage the document production process, ensure the IRS receives only what is required for their investigation (and nothing more), and help you obtain a record of all third parties the IRS has contacted.

If you have large tax liabilities, complex business situations, or international tax issues, the stakes are higher, and a tax attorney provides value to this situation.

Contact a Washington DC Attorney About IRS Letter 3164

Pontius Tax Law can help taxpayers who receive an IRS Letter 3164 in Washington DC, acting as your legal representative, and potentially eliminating the need for the IRS to contact third parties.

Our legal team can also engage with the IRS to resolve the underlying tax issue, addressing concerns such as unfiled returns, disputing the amount owed, or preparing a strong audit defense if the case escalates. Contact Pontius Tax Law today to request your confidential case evaluation.

Attorney John Pontius

Pontius Tax Law, PLLC is a tax law firm that strives to resolve sensitive tax problems through trust, dedication and value. The law firm was founded by John Pontius with offices in Washington, DC,  Rockville, MD, Bethesda, MD, Fairfax, VA, and Alexandria, VA. Mr. Pontius represents individual and business clients with sensitive and serious tax matters before the Internal Revenue Service and state taxing authorities. His client base is local, national, and international.

Over the course of his career, Mr. Pontius has represented businesses and individuals with complex tax issues in the following areas: FBAR examinations, offshore and domestic disclosures, FATCA, FIRPTA, tax planning, unfiled tax returns, release of tax liens and levies, trust fund recovery penalty, IRS and state audit examinations, as well as appeals, penalty abatement, U.S. Tax Court litigation, along with defense of tax fraud and evasion. If you require assistance from a tax lawyer, contact Mr. Pontius to discuss your situation.

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