- What it means
- An examination of your return resulted in changes, and you owe the additional tax.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment, or a payment plan. The time to dispute the examination result was in the examination letters.
- When to get help
- If you never received or responded to the examination letters, call and ask for audit reconsideration; get help doing it.
What the letter says
The examination is closed and the tax is assessed. This is the bill.
What to do
Pay or set up a plan. If you disagree and never had the chance to respond, audit reconsideration is possible but is a separate process from this notice.
What to gather
- The notice
- The examination report
- Payment records
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.