Last Updated: October 30, 2020
Audit Report/Letter Giving Taxpayer 30 Days to Respond
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This is a 30 day notice, please enter the date of your notice so we can help you determine how much time you have left to pay
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. It is important that you carefully read the letter or notice you received, so you can respond accordingly or call the phone number on the notice or letter immediately if you have questions. For specifics, see Installment Agreements and Additional Information on Payment Plans. If you want more details about your tax account, you can order a transcript.
Review the tax debt to be sure you owe it. If you don’t believe you owe the tax, now is the time to talk to the IRS about it. If you’ve received an IRS notice, start by calling the number on the notice to discuss the amount you owe.
File all required tax returns (even if you can’t pay); and
2) Review your bills to figure out how much you can afford to pay the IRS each month.
The IRS will only agree to an installment agreement if you’ve filed all your returns. Once you’ve entered into an agreement, you’ll have to pay all future taxes on-time or your agreement may default.
You may wish to consider other resources before setting up an installment agreement. Can you borrow from a financial institution or a family member to pay the balance? If so, it will probably cost you less money since the IRS charges you interest even though you’re on a payment plan. You may also avoid some penalties and associated interest, by paying the IRS sooner. Compare the costs for your situation.
Letters 525 and 915 outline your options should you not agree with the proposed adjustments. If you agree with the adjustments, you sign and return the agreement form. If you do not agree, respond to the IRS by the due date on the letter. This could include sending additional documentation or an explanation to support your position. If you need more time to submit your response, call the number on the letter before the due date to ask for additional time.
If the examiner still proposes a change to your tax return, you can request an informal conference with the examiner’s manager prior to the response date in the letter. If you still disagree, you can request a conference with the IRS Independent Office of Appeals (Appeals) prior to the date in the letter. Make this request in writing and include your reasons for disagreeing with the IRS. Generally, you must request an Appeals conference within 30 days from the date of your letter to be given consideration. Review the procedures for appealing an IRS determination as outlined in Publication 3498, The Examination Process, or Publication 3498-A, The Examination Process (Examinations by Mail), to ensure that your request for an Appeals conference meets any requirements specified.
The IRS may disallow what you claimed on your return and issue a Notice of Deficiency, Letter 3219 (if your audit was conducted by mail) or Letter 531 (if you had an in-person audit). This legal notice gives you 90 days to petition the United States Tax Court (you have 150 days if the notice is addressed to a person outside the United States).
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.