IRS NOTICE REFERENCE
Understanding your letter 5747C
We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN). To protect you from identity theft, we need you to verify your iden…
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 5747C
- Category
- Filing and non-filer
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN). To protect you from identity theft, we need you to verify your identity and the tax return so we can continue processing it. If you didn't file a tax return, you must let us know. You may need to visit a Taxpayer Assistance Center, so we can verify your identity and the tax return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
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 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
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-5747c
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.
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