The IRS issued information regarding the letters taxpayers will receive when the IRS has made a math adjustment to a request for a refund filed on a Form 7200, Advance Payment of Employer Credits Due to COVID-19, has rejected the claim or needs verification of the business’ address before processing the claim in IR-2020-158.[1]

The release indicates that taxpayers will receive:

• Letter 6312 if the IRS has either rejected the Form 7200 or made a change to the requested amount of the payment due to a computational error or

• Letter 6313 if the IRS needs a written verification that the address listed on their Form 7200 is the business’ current mailing address.

The notice provides the following information related to the Letter 6312:

The letter will explain the reason for the rejection or, if the amount is adjusted, the new payment amount will be listed on the letter.

The IRS provides the following information regarding Letter 6313:

The IRS will not process Form 7200 or change the last known address until the taxpayer provides it (the written verification).

[1] IR-2020-158, July 15, 2020, https://www.irs.gov/newsroom/irs-is-sending-letters-to-those-experiencing-a-delay-with-advance-payment-of-employer-credits, (retrieved July 17, 2020)