The Learning Center | DiMercurio Advisors

What is a LTR2645C Notice?

Written by Nate Richards EA | Jan 01, 2018

Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place.  That's why we wrote The Ultimate Guide to Tax Notices and created a tax notice library filled with the most common tax notices and letters you might receive.  We believe the process of staying compliant with your taxes should be as effortless as possible.

General Information

  • What is the notice number?  LTR2645C
  • What government agency sends this notice?  The Internal Revenue Service (IRS)
  • What is this notice about?  The IRS has received your correspondence or documentation, but they need additional time—usually 45 to 90 days—to complete their processing and provide a final response. Unfortunately, the IRS may send multiple letters like this if delays persist.
  • What should you do if you receive this notice? Keep track of the timeline. If you continue to receive delay letters, consider following up so your case doesn’t stall.

FAQs & Additional Information

  • Why does the IRS keep sending me letters with the same delay message? The IRS issues multiple delay notices when they need extra time at each stage of review or processing.
  • Can I speed things up if the IRS is taking too long? You can try contacting the Taxpayer Advocate Service, but they may only help if standard procedures aren’t being followed.
  • Does this mean I owe more taxes or am under audit? Not necessarily. The notice primarily states the IRS needs extra time to address your case; it’s not an official audit or assessment of additional taxes.
  • What if the delay costs me interest or penalties? You might seek relief if you can show the delay was due to a ministerial or procedural act by the IRS. That process often involves separate procedures or forms.
  • Should I just wait for the next letter? It’s wise to follow up periodically rather than wait indefinitely, since the ultimate resolution requires active IRS action.

What does it look like?


How can we help you today?

Are you looking for more information about your tax notice or other challenges?  DiMercurio Advisors has a dedicated team supporting tax notices, audits and more.  We are passionate about ensuring you are well-informed and in control of your tax situation.