Understanding your letter 2800C

Notice details

Notice code

Letter 2800C

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)

Statutory response window

60-day window — always confirm the exact deadline against the date printed on your notice.

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

We believe your employee may have filed an incorrect Form W-4, Employee's Withholding Certificate PDF .

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Begin withholding income tax from this employee's wages based on the following withholding rates, effective 60 days from the date of this letter: Withholding rate (marital status): single Withholding allowances: 0000

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-2800c

Related tools

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