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Published: March 23, 2022   |   Last Updated: June 21, 2022

Initial Contact Combined With 30-Day Letter and Report

  • Letter 566-B – ICL 45-Day Combo
  • Letter 525 – General 30-Day Letter
  • Letter 2194 – Alternate Minimum Tax Proposal Letter
  • Letter 1862 – Initial Contact Letter – SFR Program
  • Letter 566-J – ICL 45 Day Combo – Secure Messaging
  • Letter 566-L – Service Center ICL – 30 Day Combo Letter for Manual use by Tax Examiner

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Station Overview

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.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

Important 30 Day Notice

This is a 30 day notice, enter the date of your notice to help determine how much time you have left to respond.

Important 45 Day Notice

This is a 45 day notice, enter the date of your notice to help determine how much time you have left to respond.

What does this letter mean to me?

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.

How did I get here?

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.

What are my next steps?

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.

Where can I get additional help?

Understanding your notice or letter

If you still need help

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

  • Letter 566-B – ICL 30-Day Combo
  • Letter 525 – General 30-Day Letter
  • Letter 2194 – Alternate Minimum Tax Proposal Letter
  • Letter 1862 – Initial Contact Letter – SFR Program
  • Letter 566-J – ICL 30 Day Combo – Secure Messaging
  • Letter 566-L – Service Center ICL – 30 Day Combo Letter for Manual use by Tax Examiner

Additional Resources

If you want someone to contact the IRS about the letter 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). You may be eligible for representation from an attorney, certified public accountant, or enrolled agent associated with a Low Income Taxpayer Clinic (LITC). LITCs are independent from the IRS and the Taxpayer Advocate Service. 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 at www.taxpayeradvocate.irs.gov/litcmap or IRS Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.

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Where am I in the tax system?

Initial Contact Combined With 30-Day Letter and Report

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