If the IRS sends Letter 6612 about your Employee Retention Credit (ERC), treat the notice as a case-specific action list. Read every page and enclosure, identify the response deadline and quarters under review, and submit copies of the requested records through the website, fax number, or mailing address named in the letter. The IRS says it is holding the ERC while it audits the adjusted return or refund claim; an audit selection is not, by itself, a finding that the claim is improper.
Do not use a generic checklist in place of the notice. Build your response around each issue and quarter the IRS identifies, keep a complete copy of everything submitted, and obtain prompt advice from a qualified tax professional if the claim is material or the notice is unclear.
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Start with the exact notice
Letter 6612 is the IRS notice used to tell an employer that the agency is auditing an adjusted return or refund claim to verify an ERC. The IRS describes the situation this way: “We’re auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed.” The letter generally explains what is being examined, identifies the relevant tax period or periods, lists supporting documents, and states how and when to respond.
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- Calendar the stated deadline. Keep the original letter and envelopes or electronic delivery record. If the date is difficult to interpret, ask the IRS or a professional immediately rather than assuming a standard number of days.
- Make a working copy. Copy the notice, enclosures, the adjusted employment-tax return involved, and the records that support the ERC. Keep the originals in a secure file.
- Create a request index. Give each IRS request a row or section, then identify the exact document, page, employee or quarter, and calculation that answers it. This prevents a large but unfocused submission.
- Use only the channel in the letter. Letter 6612 may identify an upload website, fax number, or mailing address. Send copies, not irreplaceable originals, and retain confirmation, fax transmission data, postal tracking, or an electronic receipt.
The IRS advises reviewing Letter 6612 with a trusted tax professional. A certified public accountant, enrolled agent, or tax attorney who handles employment-tax examinations and ERC claims can help organize the evidence and evaluate response strategy; the IRS does not endorse a particular provider.
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Build evidence around each issue and quarter
An effective response lets an examiner move from the allegation or question in the letter to a dated, legible record. Separate the evidence by quarter and by the reason the IRS gives you. Include a short index or cover explanation that identifies which exhibit answers which request.
Employee and wage records
For questions about whether the business had employees or paid qualifying wages, assemble records that show the employees existed, Forms W-2 were filed, and the wages were actually paid. Payroll registers, wage reports, employment records, and the filed Forms W-2 can connect the people and amounts to the quarter under examination. Include the calculation used to arrive at the ERC rather than only a summary number.
Eligibility based on a government order
If the claim relies on a government-order suspension theory, provide the actual order and the specific provisions that affected the business, together with an explanation of the dates and operations involved. A broad reference to a pandemic-related order does not establish that the order applied to your business or period. Follow the precise ground stated in your own notice.
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Timeliness and filing records
When the IRS identifies timeliness, submit evidence addressing the date the relevant return or adjustment was filed. Keep proof of filing and acceptance, along with any records that establish when the claim was made. Do not assume that documents supporting eligibility also prove a timely filing.
Amount claimed
Reconcile the ERC amount on the adjusted employment-tax return to payroll and wage records for each quarter. Explain adjustments, employee counts, and any exclusions in the same schedule the examiner can verify. If a third-party payroll provider prepared the filing, obtain the underlying reports and ask the provider for its filing records, while retaining your own copy of the submission.
Choose the correct procedural path
Your next step depends on whether the audit is still open, you want to withdraw the claim, or the IRS has issued a formal disallowance. These paths have different routing rules and deadlines.
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| Situation | What to do | Where to send it | Timing stated by the IRS |
|---|---|---|---|
| Letter 6612; no disallowance yet | Answer each request with responsive copies and an indexed explanation. | Website, fax number, or mailing address listed in Letter 6612. | Deadline in the notice. |
| Employer wants to withdraw during an audit | Prepare the IRS withdrawal request for the entire eligible claim. | Assigned examiner; if none is assigned, reply to the audit notice using its instructions. | Before the IRS accepts or rejects the claim; withdrawal is effective only after an acceptance letter. |
| Letter 105-C and employer agrees | No further action is required on the claim, according to the IRS. | No additional claim response is required. | Review the notice for any separate payment or account instructions. |
| Letter 105-C and employer disagrees | Submit an explanation and documents addressing the stated reason, eligibility, amount, and timeliness if raised. | Follow the response and appeal instructions in Letter 105-C. | The IRS generally asks for a dispute within 30 days; the general suit period is two years from the disallowance letter. |
Withdrawing an ERC claim during an audit
The IRS permits an audit-stage withdrawal in a defined set of circumstances. It is not a way to cancel only the questionable portion of a claim. The ordinary withdrawal fax line is not the route for a claim already under audit.
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When the withdrawal process can apply
- The request covers the entire ERC claim made on an adjusted employment-tax return.
- The return was filed only to claim the ERC.
- The IRS has not paid the claim, or paid it but the refund check remains uncashed or undeposited.
- The IRS has not issued a bill or demand notice for the claim.
The process does not cover a partial withdrawal or a return containing other adjustments. If the business has already received a bill or demand notice, this withdrawal path is unavailable.
How to route the request
- Prepare the withdrawal request using the IRS instructions applicable to an audited claim.
- Send it to the assigned examiner. If no examiner is assigned, respond to the audit notice through the channel and address it provides.
- Keep a complete copy and delivery proof.
- Wait for the IRS acceptance letter. The withdrawal is not effective merely because the request was mailed, faxed, or uploaded.
If a payroll company or other third-party payer filed the claim, consult that company because third-party payer procedures may apply. Coordinate the records, but do not assume the provider’s submission replaces your responsibility to answer the notice.
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Responding to Letter 105-C
Letter 105-C is the IRS notice that formally disallows an ERC claim. It generally states the reason for the decision, the decision date, the affected tax period, appeal rights, and the time allowed for further action.
If you agree
The IRS says no further action is required on the claim when the employer agrees with the disallowance. Keep the letter with the employment-tax file and review any separate account balance, refund, or payment communication that accompanies it.
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If you disagree
Send a focused written response with additional documentation. Address the reason stated in the letter rather than submitting an undifferentiated archive. Explain why the business met the applicable eligibility test, show how the claimed amount was calculated, and address timeliness when the IRS lists it as a ground for disallowance. The IRS first considers the explanation and documents submitted with the appeal request; it may change the disallowance or refer the matter to the IRS Independent Office of Appeals.
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Protect both deadlines
The IRS generally asks taxpayers to dispute Letter 105-C within 30 days to help protect the broader litigation timeline. The IRS also states that the general period to file suit is two years from the date of the disallowance letter, in the appropriate U.S. District Court or the U.S. Court of Federal Claims. Requesting an IRS Appeals conference does not extend that two-year period.
In some situations, the parties may use a written extension agreement on Form 907. It must be completed before the applicable period expires and is not valid until the IRS signs it. Because the exact notice and applicable law control, have qualified counsel calculate the dates from the actual Letter 105-C rather than from this article.
Common mistakes that weaken an ERC response
- Sending the wrong destination: An audit-stage withdrawal sent to the ordinary withdrawal fax line may not be treated as a response to the audit. Use the examiner or the audit notice’s instructions.
- Submitting a generic pandemic explanation: If the issue is a government-order theory, identify the specific order, provision, dates, and operational effect.
- Ignoring one quarter: An index that maps every request to every affected quarter is safer than one combined calculation with no period detail.
- Providing originals: Send copies and retain the originals and a complete duplicate of the submission.
- Missing the disallowance clock: An Appeals request does not stop the two-year period for filing suit.
- Assuming withdrawal is automatic: The IRS must send an acceptance letter before the withdrawal takes effect.
- Treating an audit as a final finding: Letter 6612 begins an examination; it does not itself establish that the claim is invalid.
What historical workload figures do—and do not—tell you
The Taxpayer Advocate Service’s 2024 Annual Report to Congress described both standard field examinations and a streamlined ERC correspondence-audit process. As of September 30, 2024, it reported 1,375 claims selected for the new compliance workstream. It also reported about 28,000 notices of claim disallowance issued in summer 2024 after risk-scoring analysis.
Those figures describe a dated national workload, not current counts, a forecast, or an individual employer’s probability of audit. The report explains that field examinations consider facts and substantiation before a disallowance, while the streamlined correspondence process requests information and can lead to Letter 105-C or Letter 106-C. For your case, the current notice and its instructions govern.
When professional help is especially useful
Consider prompt professional review when the notice covers several quarters, the claim depends on a government-order analysis, payroll records conflict with the adjusted return, a third-party payer filed the claim, or a Letter 105-C has arrived. A CPA, enrolled agent, or tax attorney with employment-tax examination experience can help preserve deadlines, test the wage calculation, organize exhibits, and decide whether an Appeals request or litigation advice is appropriate. Keep management involved: the business must be able to explain its operations, records, and filing history to the adviser and, ultimately, to the IRS.
A practical submission checklist
- Letter 6612 or Letter 105-C, including all enclosures.
- The affected adjusted employment-tax return and proof of filing.
- An issue-and-quarter index matching each IRS request to an exhibit.
- Employee, W-2, payroll, and qualified-wage records relevant to the period.
- The specific government order and provisions, if that is the eligibility basis.
- Timeliness evidence when the IRS raises filing dates.
- A calculation reconciling the claimed ERC to the supporting wage records.
- A concise cover explanation that answers the notice in its order.
- A complete copy of the submission and proof of delivery.
Keep the file organized after submission. If the IRS asks for clarification, answer the new request through the same case channel and preserve the follow-up correspondence with the original index.
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