We believe you may not have met your U.S. tax filing and reporting requirements. Review your tax records to ensure you have correctly met all your U.S. federal income tax filing and reporting obligations.
This isn't an audit of your tax return or of your failure to file one. This inquiry doesn't constitute an examination under Internal Revenue Code Section 7605(b) or a contact regarding an examination under Treasury Regulation 1.6664-2(c)(3)(i)(A) for purposes of defining a qualified amended return.
This guidance is for the following voluntary compliance letters:
Follow instructions given in letter you received.
If you're currently under audit or have other matters before the IRS, you should consult with your examiner or point of contact.