Understanding your Letter 1175, 3079, or 289 regarding military deferment

Notice details

Notice code

Letter 1175-3079-OR-289-REGARDING-MILITARY-DEFERMENT

Category

Balance due and collection

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6303; §6321 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What the IRS says to do

Fill out and return the provided form. If the requested information is not provided, we cannot consider your request for military deferment. Read your notice carefully. It explains how much you owe and your payment options. Pay the amount you owe immediately, if your request is denied. Make a payment plan if your request is denied, and you can't pay the full amount you owe. Keep your notice for your records. It contains the name and contact information for your assigned representative.

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Governing IRS procedure (Internal Revenue Manual)

The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:

• IRM 5.19.1 — 5.19.1 Balance Due
• IRM 5.19.4 — 5.19.4 Enforcement Action
• IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures

Reference to published IRS procedure. General information — not legal or tax advice.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-letter-1175-3079-or-289-regarding-military-deferment

Related tools

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