IRS Letter 86C
Your Case Has Been Transferred to Another IRS Office
The IRS is forwarding your case to a different office for handling.
Deadline
No immediate deadline — monitor for follow-up contact
The receiving office will contact you. Keep records of when and why you were transferred — this matters if the issue escalates.
Important — act before this escalates.
What IRS Letter 86C Means
Letter 86C is issued when the IRS function that originally received your correspondence determines that another IRS office or unit is better suited to handle your issue. The letter tells you which office is receiving your case and what to expect next.
Common transfers include routing an examination inquiry to the Examination Division, sending a collection-related request to the Automated Collection System (ACS) or a Revenue Officer group, or forwarding a penalty abatement request to a specialized unit. The transfer does not restart your case — it continues where it left off.
The key risk with Letter 86C is that it extends your wait time. If you are dealing with an active collection issue (levy, lien, installment agreement default), a transfer can create gaps in communication during which enforcement may continue.
What the IRS Can Do If You Don't Respond
What You Should Do Right Now
- 1
Note the office your case was transferred to — this information is in Letter 86C
- 2
Allow time for the receiving office to review and contact you
- 3
Keep copies of all correspondence, including the original inquiry and Letter 86C
- 4
If you have an active enforcement situation, do not wait — contact the receiving office directly or engage a tax professional to intervene
- 5
Maintain any existing installment agreements or OIC payments while the transfer is processed
Resolution Options Available to You
Frequently Asked Questions About IRS Letter 86C
Why was my case transferred?
Your inquiry required expertise or authority that the original IRS function didn't have — for example, an audit request being sent to the Examination Division, or a collection dispute going to the Appeals Office.
How long will the transfer take?
It varies by office. Allow 4–8 weeks for the receiving office to review and contact you. If you haven't heard back in 8 weeks, follow up with the receiving office directly.
Does a transfer affect my pending deadlines?
Deadlines set by prior notices (30-day letter, 90-day letter) are not extended by a transfer. If you have a pending statutory deadline, act on it regardless of the transfer.
Can I contact the receiving office directly?
Yes — Letter 86C typically identifies the receiving office. You can call or write to them to check on the status of your case after the transfer.
Professional References
IRC: IRC §7803 — Commissioner of Internal Revenue
IRM: IRM 21.3.3 — Taxpayer Correspondence — Routing and Referrals
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