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| Purpose: |
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We send a CP 207 to notify the recipient that we're proposing a Federal Tax Deposit Penalty because we can't determine if their deposits were on time and in sufficient amounts. |
| Reason for Issuance: |
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The Record of Federal Tax Liability (ROFTL) section of the recipient's tax return was missing, incomplete, illegible, or showed a tax liability that didn't equal the taxes shown on the return. We send the CP 207 to request another ROFTL so we can finish processing the tax return. |
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