Here is some information on Tax Topic 151 & 152 that many people asked for. I listed the definitions below you can also visit the IRS Website www.irs.gov to find out more information.
Topic 151 – Your Appeal Rights
The IRS has an administrative appeals process that works with taxpayers to try to settle tax disputes in an effort to avoid court proceedings. The role of Appeals is to make an independent review of a tax dispute and to consider the positions taken by both the taxpayer and the IRS. The Appeals unit strives to resolve tax disputes in a fair way and remain impartial to both parties.
The IRS will send you a report and/or letter that will explain the proposed adjustments or proposed or taken collection action. The correspondence also tells you of your right to request a conference with an Appeals or Settlement Officer, as well as how to make your request for a conference. In addition to examination adjustments, many other things can be appealed such as penalties, interest, trust fund recovery penalties, offers in compromise, liens, and levies. If you request an Appeals conference, be prepared to support your position with records and documentation.
Appeals conferences are informal meetings. You may represent yourself or have an attorney, accountant, or an individual enrolled to practice before the IRS represent you. If you do not reach an agreement with the Appeals or Settlement Officer or you do not wish to appeal within the IRS, you may appeal certain actions through the courts.
For further information on the appeals process and information on how to stop interest from accruing on any anticipated liability, refer toPublication 5 (PDF), Your Appeal Rights and How to Prepare a Protest If You Don’t Agree, and Publication 556, Examination of Returns, Appeal Rights and Claims for Refund. You can also refer to Publication 1660 (PDF), Collection Appeal Rights. Visit Appeals to find information about alternative dispute resolution processes, technical guidance, international programs, and more.
You can also learn more about the Appeals process by reviewing the Appeals Process – Examination Issues and Appeals Process – Collection Issues YouTube videos. Get the latest Appeals news, information and settlement guidelines by following the IRS News andIRS Tax Professionals Twitter accounts as well.
Tax Topic 152 –
Topic 152 is purely informational. It shows up when the IRS has pulled your return and it’s in progress. When they’ve finished, your status will change to approved and an estimated direct deposit date will populate on WMR.
If 21 days has passed and your status has not changed and you haven’t received your refund, your return could possibly be in review. You will more than likely receive correspondence from the IRS informing you what needs to be done if they’re auditing you or info letting you know your refund is being offset. If you think you owe money you can find out by calling Financial Management Services, they handle offsets for the IRS in regards to student loans, child support and other various reasons. Their number is 1-800-304-3107.
Join the eight in 10 taxpayers who get their refunds faster by using e-file and direct deposit. You have several options for receiving your federal individual income tax refund:
- The fastest way is by direct deposit (electronic funds transfer) into your checking or savings account, including an individual retirement arrangement (IRA). You can also request a deposit to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, see Using Your Tax Refund for Treasury Direct;
- By purchase of U.S. Series I Savings Bonds up to $5,000; or
- By paper check sent to the address listed on your return.
New this year, you can also choose to direct deposit part or all of your refund into a myRA® account. MyRA is a new retirement account from the United States Treasury. You must have an existing myRA account before you file your return, and your routing number and account number to direct deposit your refund. Go to Myra.gov for more information.
If you choose to receive your refund by direct deposit, there is an option to split your refund into as many as three separate accounts. For example, you can request that we directly deposit into a checking, a savings, and a retirement account by completing Form 8888(PDF), Allocation of Refund (Including Savings Bond Purchases) and attaching it to your income tax return. This option is not available if you file Form 8379 (PDF), Injured Spouse Allocation. As a reminder, your refund should only be directly deposited into accounts that are in your own name, your spouse’s name, or both if it’s a joint account. Please note, to receive your refund by direct deposit (whether into one account or more), the total refund amount must be $1.00 or more.
In an effort to combat fraud and identity theft, the IRS limits the number of direct deposits into a single financial account or prepaid debit card to three refunds per year. Taxpayers who exceed this limit will receive a notice and a refund check.
Refunds for electronically filed returns process within 21 days of the e-file acceptance date. Refunds from mailed paper returns process within six to eight weeks from the date the IRS receives it. Even though the IRS issues more than 9 out of 10 refunds in less than 21 days, incomplete or inaccurate tax returns may require further review and could take longer than the normal processing time.
IRS representatives can research the status of your return only if it has been:
- More than 21 days since you received your e-file acceptance notification,
- More than 6 weeks since you mailed your paper return, or
- If Where’s My Refund? directs you to contact us.
Where’s My Refund? has the most up to date information available about your refund. Use it to get your personalized refund status. The tool is updated once a day so you don’t need to check more often. You can also download our free mobile app, IRS2Go, from an iPhone or Android device. Both are available 24 hours a day, 7 days a week. You can start checking on the status of your return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return.
Have your 2015 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund shown on your return.
If you don’t have Internet access, you may call the refund hotline at 800-829-1954. Where’s My Refund? includes information for the most recent tax year filed in the current year and does not include information about amended returns. To check the status of an amended return, use Where’s My Amended Return?
The Where’s My Refund? tool includes a tracker that displays progress through 3 stages: (1) Return Received, (2) Refund Approved, and (3) Refund Sent. Where’s My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.
Where’s My Refund? provides the most accurate and complete information we have. Unless Where’s My Refund? tells you to call, there’s no need. Updates to refund status are made no more than once a day – usually at night.
Processing times may take longer under the following circumstances:
- Refunds from amended returns; are generally issued within 16 weeks.
- Injured spouse claims. Refer to Topic 203 for more information about injured spouse claims.
- Refund claims with an application for an individual taxpayer identification number (ITIN) attached. Refer to Topic 857 for more information about ITINs.
You can also refer to Topic 303 for a checklist of common errors when preparing your tax return and for additional items that may delay the processing of your return.
If you receive a refund to which you are not entitled, or for an amount that is more than you expected, do not cash the check until you receive a notice that explains the difference; then follow the instructions on the notice. For information about returning an erroneous refund, see Topic 161.
However, if you receive a refund for a smaller amount than you expected, you may cash the check. If it is determined that you should have received more, you will later receive a check for the difference. You will also get a notice explaining the difference. Follow the instructions on the notice.
In the event that your refund check is lost, stolen or destroyed, the IRS will help you in obtaining a replacement check.
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