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IRS Letter 979 – Your Records Were Not Adequate

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1 min read


Your business records are not adequate to verify the income and/or deductions for the tax year/period shown on the notice.

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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

  1. You filed a tax return that was selected for an audit.
  2. The IRS was unable to verify the income and/or deductions claimed on the return with the records you provided.
  3. 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

  1. 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.

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