IRS Letter 979 – Your Records Were Not Adequate
Your business records are not adequate to verify the income and/or deductions for the tax year/period shown on the notice.
Type of Notice: Return accuracy
Most common tax problem area: Business audits
Why you received IRS Letter 979
- You filed a tax return that was selected for an audit.
- The IRS was unable to verify the income and/or deductions claimed on the return with the records you provided.
- The IRS sent Letter 979 to inform you that the business’s records are inadequate. The letter also requires that you improve record keeping and follow up with an explanation as to how you have addressed the record keeping requirements.
Your options to address IRS Letter 979
- Provide the information requested
Notice deadline: 180 days
If you miss the deadline: The IRS will send a follow-up notice requesting details on how record keeping has been improved. Failure to provide this information may result in the business being subject to additional audits.
Want more help?
See your local tax pro for a free consultation.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Understand the most common types of IRS business tax penalties for filing and paying late, and your possible options for requesting IRS penalty relief.
Learn what the IRS is looking for during a business tax audit, the steps you should take to prepare for an IRS audit, and when it's best to get expert help.
Learn how to request an IRS payment option, like an extension to pay or an IRS installment agreement, when your business owes taxes and can't pay.
Learn the three main benefits of engaging a power of attorney to research your IRS account and resolve your tax problems. Get the facts from the experts at H&R Block.
How long you can expect your IRS audit to last depends on the type of audit and the scope. Learn how to efficiently wrap up an audit from the tax experts at H&R Block.