IRS Letter 4838 – You Are a Client of a Payroll Service Provider

 

Your business’ payroll service provider has not made federal tax deposits and/or has not filed employment tax returns as required.

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Type of Notice: Late return

Most common tax problem area: Business unfiled returns

Other tax problem areas: Unpaid business taxes, Business tax penalties

Why you received IRS Letter 4838

  1. You use a payroll service provider (PSP) to process payroll, file employment tax returns and make federal tax deposits (FTD).
  2. The IRS determined that your PSP is not making federal tax deposits and/or not filing employment tax returns as required.
  3. The IRS sent Letter 4838 to advise you of the unpaid FTDs and/or unfiled employment tax returns. The letter provides IRS contact information and advises you to call the IRS to resolve any outstanding liabilities and to address the potential for penalty abatement due to reasonable cause. If no response is received, the IRS will continue with collection procedures.

Your options to address IRS Letter 4838

  1. File a return
  2. Dispute the penalties
  3. Make arrangements to pay

Notice deadline: None specified

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