Letters, emails, the reasonable-cause statement and the solicitation log

Before you send a B-Notice

• Confirm the account still needs it: skip any account you already corrected or where the error was yours. CP2100 guide, Step 1
• Use the First B-Notice, with a blank W-9 enclosed, unless the same account was on a CP2100 within the previous three calendar years, in which case use the Second B-Notice with no W-9.
• Mail within 15 business days of the notice date or receipt, whichever is later. Calculator
• Mark the envelope "IMPORTANT TAX INFORMATION ENCLOSED". Keep a copy and the mailing date; that record is your solicitation evidence.

Before you send the reasonable-cause statement

• Respond within 45 days of the Notice 972CG date (60 if outside the U.S.).
• Attach the solicitation log for every listed payee and copies of the B-Notices you sent. Without them the statement is a narrative, not evidence. What the log needs
• Have it signed under penalties of perjury by someone with authority, and have your adviser review it. 972CG guide