- What it means
- The IRS completed an examination of your return and is sending the report with proposed changes. You have 30 days to agree, send more information, or request an appeal.
- Respond within
- 30 days from the date on the notice
- What to send
- A signed agreement if you agree, or a written response with documents, or a request for an Appeals conference.
- Write it
- Document cover letter
- When to get help
- This is the point to get representation if you have not. The 30 days lead to a notice of deficiency.
What the letter says
The examiner's findings and the tax, penalty, and interest they produce. The letter explains the three options and the deadline.
Agree
Sign the agreement form and pay, or arrange a plan. Interest runs from the original due date.
Disagree
Send additional documents to the examiner, or request a conference with the independent Office of Appeals by the date in the letter. Appeals settles most cases.
If you do nothing
A notice of deficiency follows, with 90 days to petition Tax Court.
What to gather
- The letter and the examination report
- Your return
- Every document supporting the items the examiner changed
Write back
The Document 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.