Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
What does this letter mean to me?
Form 4549, Report of Income Tax Examination Changes, a report showing the proposed adjustments to your tax return, will be enclosed with the letter. Generally, Letter 525 is issued if your audit was conducted by mail and Letter 915 is issued if your audit was conducted in person. These letters and the enclosed reports should identify the specific items the examiner is proposing be adjusted and provide an explanation as to why these adjustments are being proposed.
How did I get here?
You are receiving a 30-day letter because the IRS completed an examination of your tax return, after reviewing the information you provided. The examiner’s proposed changes will affect the amount of tax you owe or, perhaps, the credits you claimed. The 30-day letter is your opportunity to review these changes and determine if you agree or disagree with the changes proposed. If you disagree with the proposed changes, this letter gives you 30 days to request a conference with the IRS Independent Office of Appeals.