The IRS continues to experience delays mailing backlogged notices due to the volume and restart of issuing notices during the pandemic. The delay impacts some, but not all, IRS notices dated from November 9 to November 23, 2020. Impacted notices are those requesting payment for tax owed or notifying taxpayers of changes made to a tax return resulting in a different refund amount or tax owed. Each impacted notice mailed to taxpayers will include Notice 1052-D.
Taxpayers receiving any correspondence that includes Notice 1052-D should (1) review the last page of the correspondence to determine if there is a new due date for a balance owed or a new response date; (2) disregard the notices if steps have already been taken to resolve the issue; and (3) contact the IRS using the number on the notice if questions remain. For more information, see https://www.irs.gov/coronavirus/mailing-of-irs-notices-delayed-due-to-ongoing-pandemic