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Chicago Illinois Form 12153: What You Should Know

If you have previously received a Notice that you missed filing your  tax return, or  you are a second/consecutive year taxpayer using the “Double Taxpayer” reporting, send it to the address shown on your  notice of deficiency. Otherwise, the IRS will mail it within 30 days of your last payment. Form 12153 (Rev- 12-2014) There are two types of Notice of Deficiency: Notice of Deficiency — Notices of  Failure to file a return. Notice of Deficiency — Notices of Failure to Pay. The IRS sends you this Notice after two consecutive years of non-filing. If you failed to file for the first two-year periods, send it to the address shown on your levy notice and a copy of your  notice of deficiency, or in certain cases, your notice of failure to pay, as shown below. If you failed to file for the first three-year period, send it to the address below.

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