Under Internal Revenue Service news release IR-2026-58, a taxpayer who has not yet responded to Internal Revenue Service Letter 105-C or Letter 106-C is not considered to be waiting for the Internal Revenue Service to consider their response, has not triggered Internal Revenue Service review, and therefore does not meet the first eligibility condition for the streamlined process described in IR-2026-58.
NOT BSTOTAL BS
HARDLY BS — Verdict: Mostly True
Verified by Lenz ·
The Short Version
The release’s eligibility language is best read to require that a response to Letter 105-C or 106-C has already been sent. That means a taxpayer who has not yet responded generally does not meet the first condition for the streamlined Form 907 process in IR-2026-58. The claim overstates one point, however, because the release does not expressly say that no IRS review has been triggered.
Caveats
IR-2026-58 supports the eligibility conclusion, but it does not explicitly state that a non-responding taxpayer has "not triggered IRS review."
The IRS release does not define every edge case for what counts as a "response" or when a taxpayer is considered to be "waiting."
The strongest support comes from IRS primary sources; press-release reposts and non-authoritative summaries add little independent value.