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Taxpayer Disagrees with Assessment

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

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Notice Overview

You received a notice from the IRS about your balance due resulting from an audit or the IRS creating a return for you because you didn’t file a return. You disagree with the balance due and you ask for an audit reconsideration and/or file your original return.

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 or notice mean to me?

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If you have a balance

If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay.

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If you disagree

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Other options for representation

You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you if you wish. If your income is below a certain level, you may qualify for free or minimal cost representation from a Low Income Taxpayer Clinic (LITC).

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Payment Options

If you can’t pay the full amount you owe, you have payment options to help you settle your debt over time.

Where can I get additional help?

Get Help topics

Browse common tax issues and situations at TAS Get Help

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.

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Where am I in the tax system?

Taxpayer Disagrees with Assessment