Send the physical copies to the address provided in your original IRS notice. Ensure the cover sheet is the very first page in the envelope.

: You can specify your telephone number and the best time to call so an IRS examiner can reach you easily.

While using a cover sheet like Form 14817 is often voluntary, it is highly recommended to prevent your documents from getting lost in the massive volume of mail the IRS receives. Properly identifying your submission helps ensure it is handled within the IRS's 30-day recommended response window, potentially avoiding further interest or penalties. 4.19.21 Clerical | Internal Revenue Service