{"id":30733,"date":"2017-11-02T14:33:17","date_gmt":"2017-11-02T19:33:17","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=30733"},"modified":"2018-04-11T15:09:15","modified_gmt":"2018-04-11T20:09:15","slug":"irs-letter-979-records-not-adequate","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-letter-979-records-not-adequate\/","title":{"rendered":"IRS Letter 979 &#8211; Your Records Were Not Adequate"},"content":{"rendered":"<h2>Your business records are not adequate to verify the income and\/or deductions for the tax year\/period shown on the notice.<\/h2>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/09\/Letter-979.pdf\" target=\"_blank\" rel=\"noopener\">View notice image<\/a><\/p>\n<p><strong>Type of Notice: <\/strong>Return accuracy<\/p>\n<p><strong>Most common tax problem area: <\/strong><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-business-tax-audit\/\">Business audits<\/a><\/p>\n<p><strong>Other tax problem areas: <\/strong><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-business-tax-penalties\/\">Business penalties<\/a>, <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/cant-pay-business-taxes\/\">Unpaid business taxes<\/a><\/p>\n<h3>Why you received IRS Letter 979<\/h3>\n<ol>\n<li>You filed a tax return that was selected for an audit.<\/li>\n<li>The IRS was unable to verify the income and\/or deductions claimed on the return with the records you provided.<\/li>\n<li>The IRS sent Letter 979 to inform you that the business\u2019s 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.<\/li>\n<\/ol>\n<h3>Your options to address IRS Letter 979<\/h3>\n<ol>\n<li>Provide the information requested<\/li>\n<\/ol>\n<p><strong>Notice deadline: <\/strong>180 days<\/p>\n<p><strong>If you miss the deadline: <\/strong>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.<\/p>\n<h3>Want more help?<\/h3>\n<p>See your local tax pro for a <a title=\"Find a tax pro\" href=\"https:\/\/www.hrblock.com\/tax-offices\/local-offices\/#!\/en\/office-locator\/\">free consultation<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Your business records are not adequate to verify the income and\/or deductions for the tax year\/period shown on the notice. View notice image Type of Notice: Return accuracy Most common tax problem area: Business audits Other tax problem areas: Business penalties, Unpaid business taxes Why you received IRS Letter 979 You filed a tax return [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-30733","post","type-post","status-publish","format-standard","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>IRS Letter 979 - Your Records Were Not Adequate | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Learn more about letter 979 and how to handle an IRS audit of your business return with help from the tax experts at H&amp;R Block.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-letter-979-records-not-adequate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Letter 979 - Your Records Were Not Adequate\" \/>\n<meta property=\"og:description\" content=\"Learn more about letter 979 and how to handle an IRS audit of your business return with help from the tax experts at H&amp;R Block.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-letter-979-records-not-adequate\/\" \/>\n<meta property=\"og:site_name\" content=\"H&amp;R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-02T19:33:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-11T20:09:15+00:00\" \/>\n<meta name=\"author\" content=\"Elyce Luegers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hrblock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elyce Luegers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/irs-letter-979-records-not-adequate\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/irs-letter-979-records-not-adequate\\\/\"},\"author\":{\"name\":\"Elyce Luegers\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"headline\":\"IRS Letter 979 &#8211; 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