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Letter 725B: what it means and what to do
Got an IRS Letter 725B? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my Letter 725B freeThis page covers: Letter 725B, Letter 725.
What the IRS says this notice is about
We've scheduled a meeting to discuss unfiled tax returns and any unpaid balance you may owe. We've assigned a date, time, and location for the meeting. We may schedule the meeting to take place at an IRS office, your business or over the phone. We've included the contact information for the revenue officer assigned to your account.
What you need to do
- Call the assigned revenue officer to confirm or reschedule the appointment. You may request a change to the location of the meeting to your residence or business.
- Prepare for your meeting by collecting the requested paperwork and documentation.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
What is a revenue officer? (updated Jan. 23, 2025)
IRS revenue officers are agency employees whose duties include helping taxpayers resolve their unpaid account balances or unfiled tax returns.
For more information:
- How to know it’s the IRS?
What if you don't respond? (added March 15, 2024)
We may take actions including:
- Collect balances owed.
- Substitute return preparation.
- Reject or terminate an installment agreement.
- Issue a levy.
- Seizure of assets.
- File a notice of federal tax lien.
If you suspect a scam
If the letter doesn’t appear in your search or if it looks suspicious, call 800-829-1040 . Follow the IRS representative’s instructions.
Scams and consumer alerts
Helpful information
Taxpayers who don't meet their tax obligations may owe penalties and interest .
You must pay taxes as you earn or receive income during the year, either through withholding or estimated tax payments .
Federal Tax Deposits (FTDs) need to be paid as they become due to avoid penalties.
Publications you may find helpful
- Publication 505, Tax Withholding and Estimated Tax PDF
- Publication 594, The IRS Collection Process PDF
- Publication 1660, Collection Appeal Rights PDF
- Publication 3151, The ABCs of FTDs: Quick Reference Guide for Understanding Federal Tax Deposits PDF