- What it means
- Examination or appeals correspondence
- Respond within
- The date printed on the notice
- When to get help
- This is the family to get representation, before the clock runs. A notice of deficiency over a few thousand dollars, or any case with penalties for fraud or negligence, should not be handled alone.
The first move
Find the date on the letter and count. A 30-day letter gives you an appeal. A 90-day letter (notice of deficiency) gives you Tax Court, and that deadline cannot be extended by anyone.
What letters in this family have in common
A 30-day letter (Letters 525, 915, 692, 5145 and similar) reports an examination result and lets you request an appeals conference. Appeals is independent of the examiner and settles most cases. Missing the 30 days sends the case to a notice of deficiency.
The notice of deficiency (CP3219A after a CP2000, CP3219N after a non-filer case, Letters 531, 3219) is the 90-day letter. It is the only path to contest the tax in court before paying. File a petition with the Tax Court within 90 days (150 if addressed outside the United States) or the tax is assessed and collection begins. The petition is a form; small cases under $50,000 use simplified procedures. But the clock is absolute.
Collection Due Process notices (LT11, 1058, 3172) are in the collections family and carry their own 30-day right.
What to gather
- The letter with its date and stated deadline
- The examination report or CP2000 the letter follows
- Your return and the documents supporting your position
- Form 12203 (appeal request) or the Tax Court petition form as applicable
- A calendar with the deadline marked
How to write back
- Document cover letter: A one-page cover letter for documents you are sending in response to an IRS request: what the notice asked for, what is enclosed, and nothing else.
Closest built pages
- CP3219A: Statutory notice of deficiency
- Letter 525: Examination report with proposed changes
- Letter 915: Examination report: proposed changes, 30 days
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.