IRS NOTICE REFERENCE
Understanding your letter 6612
We're auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed. We're holding the ERC until we get the results of this audit.
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 6612
- Category
- Examination and audit
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We're auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed. We're holding the ERC until we get the results of this audit.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read the letter and the enclosed forms carefully. They explain the information you must send to us. Provide copies of the documentation we request to verify the items we're auditing. Provide the requested response and supporting documents you are submitting either by: Uploading your documents to the website provided in the letter (if applicable), or Faxing your documents to the fax number in the letter (if applicable), or Mailing your response to the address shown on the letter. Uploading your documents to the website provided in the letter (if applicable), or Faxing your documents to the fax number in the letter (if applicable), or Mailing your response to the address shown 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.
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 4.10.1 — 4.10.1 Overview of Examiner Responsibilities
- IRM 4.10.3 — 4.10.3 Examination Techniques
- IRM 4.13.1 — 4.13.1 Examination Audit Reconsideration Process
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/businesses/understanding-your-letter-6612
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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