IRS NOTICE REFERENCE
Understanding Your Letter 6312
We couldn’t process your Form 7200, Advance Payment of Employer Credits Due to COVID-19 , due to missing or incorrect information, or we corrected a computation error on your Form 7200 and changed the amount of your adva…
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 6312
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We couldn’t process your Form 7200, Advance Payment of Employer Credits Due to COVID-19 , due to missing or incorrect information, or we corrected a computation error on your Form 7200 and changed the amount of your advance payment.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your letter carefully. We listed the reason for the rejection or adjustment to the payment amount on the letter.
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.irs.gov/individuals/understanding-your-letter-6312
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)