What is IRS Letter 2645C and should I be worried?

IRS Letter 2645C is a procedural acknowledgement — not a denial, not an audit finding, and not a collection action. It simply means the IRS needs up to 60 additional days to complete its review of your case. Common triggers include an Offer in Compromise submission, an amended return (Form 1040-X), audit documentation under review, a penalty abatement request, or a CP2000 dispute. There is nothing inherently alarming about receiving this letter; it is part of the IRS's standard processing workflow.

What should I do while waiting during the 60-day IRS review period?

Check your mail regularly for additional IRS correspondence. Keep copies of all records and documentation related to your case. Do not refile the same request or form — this can create duplicate cases and further delay processing. Do not ignore independent deadlines that run separately from the 60-day review, such as Tax Court petition deadlines or Collection Due Process (CDP) hearing deadlines. If the 60 days pass with no update, follow up with the IRS or the specific unit handling your case.

What happens after the 60-day processing hold ends?

Once the IRS completes its review, you will receive a follow-up letter with the results. This could be an acceptance/approval, a request for additional information, a proposed adjustment, or in some cases another 2645C letter extending the hold if the review is still ongoing. If you do not hear back after 60 days, contact the IRS through the Practitioner Priority Service or the Taxpayer Advocate Service if the delay is causing significant hardship. Do not assume the case has been resolved or forgotten — the IRS tracking system will eventually process your file.

IRS Letter 2645C processing delay notice

Processing Delay — 60-Day Review

IRS Letter 2645C: 60-Day Processing Hold

The IRS needs more time to review your case. This is a procedural hold — not a denial, not an audit, not a collection action. The IRS is telling you to wait while it completes its review. Here's why it happens and what you should (and shouldn't) do.

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What Letter 2645C Means

Letter 2645C is the IRS's way of saying: "We received your correspondence/enquiry/submission, and we need more time to review it." Common scenarios that trigger a 2645C: you submitted an Offer in Compromise and the IRS needs more time to evaluate your financial disclosure, you filed an amended return (1040-X) and it's under review, you sent documentation in response to an audit and the examiner needs time to review, you requested penalty abatement and the IRS is evaluating reasonable cause, or you disputed a CP2000 notice and the AUR unit is reviewing your evidence. The 2645C is NOT a denial — it's a procedural acknowledgement that your case is in the queue.

What to Do (and Not Do) During the 60-Day Hold

DO: Check Your Mail

The IRS will send follow-up correspondence — possibly requesting additional information. Respond promptly to any IRS mail during this period.

DO: Keep Records

Document the 2645C date and the 60-day window. If you don't hear back after 60 days, follow up with the IRS or your representative.

DON'T: Refile

Do NOT file a duplicate submission — it creates confusion, may flag your case as a duplicate, and can extend processing time further.

DON'T: Panic

A 2645C is routine. The IRS processes millions of cases and 60-day holds are standard procedure for non-automated reviews.

DON'T: Ignore Deadlines

The 2645C hold does NOT extend statutory deadlines — if you have a Tax Court petition deadline or CDP hearing deadline, those still apply independently.

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