How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask Lev Your Own Question
Lev, Tax Advisor
Category: Tax
Satisfied Customers: 28081
Experience:  Taxes, Immigration, Labor Relations
Type Your Tax Question Here...
Lev is online now
A new question is answered every 9 seconds

Last year the IRS contacted my employer and imposed a change

Customer Question

Last year the IRS contacted my employer and imposed a change in my withholding I am married but I am being told I must withhold as single 0 for up to 3 years
can I appeal this decision?
Submitted: 5 months ago.
Category: Tax
Expert:  Lev replied 5 months ago.

If the IRS determines that an employee does not have enough withholding, the IRS notifies your employer to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee.

Your employer will be required to take this action no sooner than 45 calendar days after the date of the lock-in letter.

As an employee - you may appeal that decision within 45 days.


You should receive a copy of the lock-in letter, and the IRS gives you some time before the lock-in rate is effective to submit a new Form W-4.

This form must include a statement that explains why you believe you’re entitled to a different withholding rate or number of withholding allowances.

You should send your Form W-4 and supporting documents to the IRS -

Internal Revenue Service Compliance Services Withholding Compliance Unit P.O. Box 9047, Stop 837 Andover, MA 01810-0


Once a lock-in rate is effective, an employer can not decrease withholding unless approved by the IRS.

You won’t be able to decrease your withholding unless the IRS approves it.

Customer: replied 5 months ago.
Can I submit an appeal after the 45 day period ,it's been over a year as it was imposed in March of 2015.
Expert:  Lev replied 5 months ago.

That would not be an Appeal because the lock-in letter is already effective.

Expert:  Lev replied 5 months ago.

But if your circumstances changed - and you are in compliance now - you may ask the IRS to approve different withholding.

Otherwise - the lock-in letter will be effective for three years.

So - you are not appealing the original decision - but asking to approve a different withholding rate.

Still the lock-in letter will be in effect - but withholding rates will be different if approved by the IRS.


.I appreciate if you take a moment to rate the answer.

Experts are ONLY credited when answers are rated positively.

If you still have any doubts, need clarification - please be sure to ask.

I am here to help you with all tax related issues.

Related Tax Questions