IRS NOTICE REFERENCE
Letter 1278
The Independent Office of Appeals, after reviewing your evidence and arguments supporting your penalty abatement request, have agreed to adjust the penalties assessed against you and have sent you a Letter 1278.
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 1278
- Category
- Account and informational
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Source
- IRS Taxpayer Advocate Service
What this notice is
The Independent Office of Appeals, after reviewing your evidence and arguments supporting your penalty abatement request, have agreed to adjust the penalties assessed against you and have sent you a Letter 1278.
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You do not need to take any action, as the IRS will make the necessary adjustments to your account and send you a notice that explains the adjustments.
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.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/letter-1278/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)