Common scenarios that trigger 2645C
- You filed Form 5472 + pro forma 1120 and the IRS is processing
- You responded to an earlier IRS notice and they are reviewing your response
- You filed an amended return (Form 1040-X or similar)
- You requested an installment agreement or other procedural relief
What to do
- Save the letter for your records
- Note the case reference number for future correspondence
- Wait 60 to 120 days for substantive IRS response
- If no response within timeframe stated, call the IRS contact number on the letter
- WyomingLLC can review IRS correspondence for LLC customers; forward us a copy
When 2645C is a concern
- If you also received a substantive deficiency notice (CP2000 or similar) along with 2645C, the deficiency notice is what to focus on
- If 2645C followed an audit request, expect follow-up correspondence
- If 2645C followed a refund claim, refund processing may be delayed