Not all the reasons, however need be alarming. Sometimes the IRS actually notifies people that they've overpaid! Whatever the reason, you must respond quickly - usually within 60 days. Ignoring the notice will, without a doubt, lead to a penalty and in severe cases to possible liens and even property seizure.

If you moved to a new address after filing your return, let the IRS know so notices are not lost or delayed in the mail. Simply send Form 8822, "Change of Address" to the IRS. (Details: http://www.irs.gov/).

If you used a professional tax preparer when doing this year's return, make a copy of the IRS notice and send the original to him/her.

TIP: If you did your own taxes, it might be wise to get help from an expert. This is not a time to be winging it. To find a CPA go to the American Institute of Certified Public Accountants' website: http://www.aicpa.org/. To find an Enrolled Agent, use the information made available by the National Association of Enrolled Agents at: http://www.naea.org/.

Both CPAs and EAs can represent you before the IRS. And, they can help you find the correct documentation. You'll also find them useful if you need to file an amended return and, if that return affects how much you owe in state taxes, they can handle that as well.

Common reasons why the IRS contacts taxpayers

O You forgot to sign your return.

O You neglected to write in your Social Security number or you made

    an error in the number.

O You neglected to report income, such as interest in a bank,  

brokerage or mutual fund account.

Note: You should have received 1099s from these institutions. The IRS receives the same information. Usually you can rectify unreported income by mailing the IRS a check.

O Your return doesn't match information the IRS has received about your income on a Form W-2 (wages and tips)

O You made a mathematical error

O Documentation for a donation to a charity is missing.

O Your deductions look unreasonably high, especially if you have a home office

O You failed to pay what you owed the IRS

A common scam

The IRS does not send e-mails to taxpayers, asking for personal information. But con artists do. Their e-mails look legitimate and official. You may recall that last year one of the biggest scams sent out told innocent taxpayers that they were likely to be audited. They were then giving a link to click on and provide personal information, such as Social Security and bank account numbers.

TIP: If you receive an email that says it's from the IRS, immediately forward it to: phishing@irs.gov.

   - Nancy Dunnan