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hello this is robert im a tax attorney were going to discuss the irs lock-in letter and how to fix it so its the irs demanding that a certain amount of taxes be withheld from the employee thats what the lock-in letter is and its usually due to people owing tax debts from not withholding the right amount of taxes so for example someone that claims single and five but its really just themselves those are the type of people that are eventually going to get a lock-in letter so the employer gets told by the irs to withhold taxes as single and one dependent for the employee the new withholdings are supposed to take effect 60 days from the date of the letter that the irs sends so theres actually two lock-in letters that are sent one is the 2800c and one is the 2801c the 2800c is going to the employer and the 2801c is going to the employee so how does the employee fix this problem they can appeal and they can get the correct amount withheld i should also mention if you actually are sing