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These letters give you 30 or 45 days (from the date of the letter), to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.
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This is a 30 day notice, enter the date of your notice to help determine how much time you have left to respond.
This is a 45 day notice, enter the date of your notice to help determine how much time you have left to respond.
Letters 566-B and 525 are Initial Contact Letters (ICL) notifying you that your tax return is being examined and informing you on the enclosed examination report Form 4549, Report of Income Tax Examination Changes, the potential outcome of the audit if you don’t provide information supporting the items in question. These letters give you 30 or 45 days to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.
The IRS accepts most tax returns as they are filed. However, the IRS selects some tax returns for additional review or audit to determine if you reported your income, expenses, and credits accurately. If the IRS selects your return for audit (also called examination), it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it may accept your return as filed or propose changes. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
Read the letter and follow the instructions.
If you agree with the IRS’s proposed changes, sign the enclosed examination report and return it to the IRS (keep a copy for your records). Important: If you don’t agree with some or all the proposed changes, make sure you inform the IRS in writing by the due date on the letter. Your response could include sending additional documentation or an explanation to support your position. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number on each page. This will help the IRS associate the documents with your file. If you need more time to submit your information, call the number on the letter before the due date to ask for additional time. If you are uncertain about what information to provide, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center.
You may also request an informal conference with the examiner’s manager. To preserve your right to a conference with the IRS Independent Office of Appeals, request an Appeals conference prior to the response date in the letter.
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For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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If you still need help
You may seek representation from an attorney, certified public accountant, or enrolled agent. If you want someone to work with the IRS on your behalf, you will need to complete Form 2848, Power of Attorney and Declaration of Representative. You can download this form at www.irs.gov or request a copy by calling 1-800-TAX-FORM (1-800-829-3676).
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.
Related Letters and Forms
Initial Contact Combined With 30-Day Letter and Report
