IRS Letter 903 is the “Letter to Employer—You Haven’t Deposited Your Employment Taxes.” An IRS agent is supposed to deliver the letter in person at a scheduled time and place; unannounced visits were stopped this past July. If the letter can’t be hand-delivered, it is sent by registered mail to the employer’s last known address. The SB/SE division of the IRS issued guidance to its agents on the delivery of Letter 903, which is effective through December 9, 2024. #IdeaoftheDay