The Taxonomy of IRS letters

Science has documented and named something like 900,000 different insect species. Interestingly, most authorities agree that the number of insect species that have not been named far exceeds the number that have been named. We can only estimate what this number might be: anywhere between 2 million and 30 million.

And this is where I draw a strange comparison between insects and IRS correspondence. It won’t seem all that strange if you have ever received IRS mail over an extended period of time. The comparison certainly isn’t that tenuous from the perspective of a tax attorney who sees an endless stream of every type of IRS correspondence show up in the office. Based on a recent TIGTA audit report, the IRS sent out over 141 million notices and 37 million letters during fiscal year 2014. That’s a lot of mail, but knowing how many people that they have to reach, these numbers seem reasonable. However, the variety of IRS letters and notices (like the variety of bug species) is apparently too large for the IRS to wrap its brain around. There are 2,749 types of letters and 195 types of notices currently in circulation.

TIGTA conducted this audit in order to follow up on a project that was initiated years ago wherein the IRS was supposed to remove social security numbers from forms, letters, and notices (due to identity theft concerns) except in cases where the SSN is absolutely necessary. The project was supposed to be completed in 2009, but the IRS put it off due to budget cuts and the need to focus efforts elsewhere. TIGTA found that the IRS has fixed only 2 percent of its letters and 48 percent of notices. Not only does the IRS not have a plan for completing this project and removing social security numbers, it does not even have a process or procedure for identifying correspondence with unnecessary SSNs. IRS management is apparently overwhelmed by the variety of correspondence; they are on record saying that compiling a list of all correspondence is more costly an endeavor than it appears. So what is the best way to describe the relationship between IRS correspondence and the world’s insect population? They’re everywhere and we don’t even know what most of them are.