
The IRS Thinks Your Tax Return Might Be Identity Theft: What Letters 5071C, 4883C, and 5747C Mean
IRS Letters 5071C, 4883C, and 5747C freeze your refund until you verify your identity — online, by phone, or in person.
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Tax filing procedures, deadlines, and best practices

IRS Letters 5071C, 4883C, and 5747C freeze your refund until you verify your identity — online, by phone, or in person.

IRS Letter 105-C fully disallows your refund claim — respond within 30 days and protect the two-year suit deadline, which Appeals never pauses.

No return means no time limit: the IRS can assess unfiled years anytime, then bill you through an SFR with zero deductions.

Tucson taxes short-term rentals at 10% since March 1, 2026 — above the 9% hotel rate. Arizona hosts now owe 16.05% total with state and county layers.

Fellowship stipends spent on living expenses are taxable under Section 117 — report them on Schedule 1, line 8r and pay quarterly estimates.

IRS Section 7503 moves any tax deadline landing on a weekend or D.C. holiday to the next business day — but state dates and EFTPS cutoffs don't always follow.

Most non-citizens leaving the US need an IRS sailing permit: file Form 2063 or 1040-C in person 2 weeks to 30 days before you depart.

IRS failure-to-file costs 5% a month vs 0.5% for failure-to-pay under Section 6651, stacking to 47.5% — file on time, then request first-time abatement.

Buyers must withhold 15% of your gross U.S. sale price under FIRPTA. File IRS Form 8288-B before closing to cut it, or claim the excess on Form 1040-NR.

Unclaimed tax refunds become Treasury property 3 years after the return's due date — 2023 money expires April 15, 2027. File now.

IRS Letter 12C is a processing hold, not an audit — fax or mail the requested forms within 20 days and skip Form 1040-X; refunds follow in 6–8 weeks.

Brunei companies with turnover up to BND 1 million owe no corporate income tax but must still file by June 30 — revenue cut-off decides which side you're on.