I moved to Florida in Sep 2024. IRS has granted relief on Oct 5, 2024 for all Florida residents till May 1, 2025. The relief allowed taxpayer to delay all tax payments due till May 1, 2025. I delayed my 2024 Q4 estimated tax installment and my tax due with filing to May 1, 2025. I filed the return before April 15, 2025 using TurboTax. TT allowed me to include a statement on the Hurricane Milton Tax Relief.
However has ignored its own relief provisions and sent me a CP14 Notice demanding payment of penalty and interest.
Due to pending citizenship naturalization process for my spouse, I do not want to have an unpaid tax bill appearing on our tax transcript. So I am planning to pay the assessed penalty and interest and claim a refund later, if the penalty is not reversed quickly.
IRS is also not granting any in-person appointments till June 15. Is it possible to have this resolved via a phone call to IRS. If yes what number do I call?
If I pay now will I be able to appeal the penalty assessment and request a refund later? What process would I have to use?
Finally, I do not have an IRS account. I file electronically via TT and make all payments via EFTPS. So I have never felt the need to have an IRS account. If I open an IRS account, will I be able to communicate with IRS electronically regarding the CP14 Notice and challenge the penalty assessment? Or will I have to do this by certified USPS mail only?
Did you file a change of address notice with the IRS when you moved to FL? If your prior address was outside of FL, and there wasn’t a change of address filed at the time you moved, then the IRS probably is using your old address as the address of record, and therefore, doesn’t understand that you were eligible for the relief.
It’s possible to at least start on the phone. Is there a phone number on the CP14 notice? If so, I would start there. If not, then start with the general IRS number for individuals: 800-829-1040, open M-F 7 am - 7pm local time. Be prepared to wait for a while. You may have to send in some documentation to prove your new address, which is why I say you may only be able to start the process over the phone.
I would make this call before making any payments, because it will be better to try to get it resolved than to try to get money back - but be sure to explain the concern about your spouse’s upcoming naturalization process when you call.
No I did not. That’s what probably caused this problem. I head read online that I did not need to file a change of address with IRS. It would automatically update after I filed my next return. That would probably have been OK, if I was not relying on any specific provisions for my new state of residence.
I did try calling the phone listed on the notice, but couldn’t get through to an agent all day. They kept saying due to call volume no one was available. Will try again tomorrow as soon as they open.
Yeah, unfortunately, the IRS assumed that your new address became your address of record the date that you filed your new tax return - so March or April? - which was after the emergency declaration that allowed for the relief. The good news is that this should be resolvable over the phone. with maybe you just sending in some documentation to show that you resided at your new address during the disaster timeframe - that is - if you can get in touch with someone. If you can’t get in touch with someone using the number on the CP14, then try the general IRS number. You will probably get transferred over to the correct department, and may have to wait on hold a couple of different times.