8862 is for the earned income credit or child tax credit. Was the earned income credit or child tax credit disallowed for you in a past tax year? The letter from the IRS should have instructions as to how they want you to send in that form.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-forms/form-8862/L5iwqL8zQ_US_en_US?u...
https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-forms/enter-form-8862/L0gkFuF6N_US_e...
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