Letter to the IRS disagreeing with a notice: a general template

A general-purpose template

Many IRS notices propose a change or state an amount. The IRS says that if you disagree with a notice, you follow its instructions and include supporting documents. This template is not tied to one notice type, so it works as a starting point when your notice does not come with a specific response form or when you want a written record alongside one.

It is deliberately plain. Think of a retiree who gets a notice saying a pension distribution was not reported, when in fact the amount was reported on a different line; the letter points to the line and encloses the page.

Because the template is general, begin by deciding what kind of response your notice actually wants. Some notices include a response form to complete and sign, some offer a phone number, and some tell you to reply in writing. This letter fits the last case, or serves as a cover letter that goes with a form. If your notice offers a form, complete it as well and refer to it in the letter.

Before you write

Read the notice for three things: the response date, how to reply, and the section that explains how the IRS arrived at its figure. Match each number in that explanation with your return and your records, and note which ones differ.

If the notice is from a specific series, such as a CP2000, read the IRS page for that notice number first, because it may require a particular form. Use this template to supplement that, not replace it.

Make a simple two-column worksheet for yourself: on the left, what the notice says; on the right, what your records say. Differences become your disputed items, and matches become the items you accept. Working this way keeps the letter honest, because you may find that part of the notice is correct and should be acknowledged.

Tone and content

Say what you dispute and why, in order. Do not guess at the IRS's reasoning. Do not include information the notice did not ask for, such as unrelated income or personal history. If you are unsure whether to concede a point, describe the evidence and let it speak.

Number your enclosures and refer to them by number in the letter, so the reviewer can move between the sentence and the paper that supports it. Write the notice number and tax year on every enclosed page, in case pages become separated. Finally, read the finished letter aloud once; if any sentence sounds like an argument rather than a fact, rewrite it.

You may ask for more time if you need it. The IRS describes extension requests for some notices; check yours for the method. Ignoring a notice can lead to further notices and, depending on type, additional tax being assessed.

A useful test for each disputed item is whether a stranger could verify it from the enclosed paper alone. If the answer is no, add the missing record or narrow the claim. Avoid legal citations and conclusions about what the law requires; stick to what happened, what the documents show and what you ask the IRS to do.

Enclosure ideas

Choose records that go straight to the disputed item.

• The page of the notice showing the disputed amount
• The return page or schedule where the item appears
• Third-party documents such as statements or forms
• A timeline of events if the question is about timing
• Anything else the notice specifically asks you to send

Mailing it

Reply by the method your notice names. For mail, use something that produces a receipt, and keep a full copy. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself. It is not a law firm, CPA or enrolled agent, and it gives no legal or tax advice.

After mailing, watch for the IRS reply and read it carefully, since it may accept your position, partly accept it, or ask for more. If it asks for more, answer by the new date and keep the exchange in one folder. If you disagree with the IRS response, the reply will usually explain what options follow, so read that section before taking another step.

The sample letter

Fill in each bracketed field using your notice, and delete any disputed-item block you do not need. Keep the finished letter to a single page if you can.

Sample letter

This is a general template with placeholders. Replace everything in square brackets with your own details, and check it against the instructions on your notice.

[YOUR FULL NAME]
[YOUR STREET ADDRESS]
[CITY, STATE ZIP]
[DAYTIME PHONE]

[DATE]

Internal Revenue Service
[ADDRESS PRINTED ON YOUR NOTICE]

RE: Notice [NOTICE NUMBER], dated [NOTICE DATE]
Tax year or period: [TAX YEAR]
Taxpayer identification number (last four digits): [LAST FOUR]

To Whom It May Concern:

I received the notice referenced above and I disagree with the following. I have written this letter to explain my position and have enclosed documents that support it.

Disputed item 1: [DESCRIBE ITEM AS STATED IN THE NOTICE]
The notice states [WHAT THE NOTICE SAYS]. I believe this is incorrect because [PLAIN-LANGUAGE REASON]. The enclosed [DESCRIBE DOCUMENT] shows [WHAT IT SHOWS].

Disputed item 2: [DESCRIBE ITEM, OR DELETE THIS SECTION]
The notice states [WHAT THE NOTICE SAYS]. I disagree because [REASON]. See enclosure [NUMBER].

Items I do not dispute: [LIST ANY ITEMS YOU ACCEPT, OR DELETE THIS LINE].

Please review the enclosed information and send me a written reply stating whether the notice will be revised. If anything further is needed, I can be reached at the phone number above or at the address shown.

Thank you for your attention.

Sincerely,

[SIGNATURE]
[YOUR FULL NAME]

Enclosures:
1. Copy of notice [NOTICE NUMBER]
2. [DESCRIBE ITEM: RETURN PAGE OR SCHEDULE]
3. [DESCRIBE ITEM: THIRD-PARTY DOCUMENT]
4. [DESCRIBE ITEM: ADDITIONAL RECORD]

Frequently asked questions

Sources

• IRS: Understanding your IRS notice or letter
• 26 U.S.C. 7502: Timely mailing
• 26 CFR 301.7502-1

Related guides

• How to respond to an IRS notice, step by stepRead the whole notice, note the notice number and the response date, confirm the letter is genuinely from the IRS, gather your records, decide whether you agree or disagree, then reply in writing by the date on the notice.
• CP2000 response letter sample: when part of the proposed change is wrongA CP2000 response letter identifies the notice, goes through each proposed item, says what you accept and what you dispute with a reason, lists your enclosures, and is signed.
• IRS Notice Glossary: What the Terms Actually MeanAn IRS notice glossary translates the vocabulary in letters and audits, such as deficiency, assessment, lien, levy, abatement, Appeals and transcript, into plain language so you can tell what the IRS is proposing, what it is asking you to do, and what the next step is.
• Form 2848 vs Form 8821: Represent or Just View?Form 2848 is a power of attorney that lets the person you name represent you before the IRS and receive your tax information, within the scope you list.
• Unreported income notice: how a mismatch happens and how to replyA notice about unreported income usually means a payer sent the IRS a form, such as a 1099-NEC or 1099-K, that does not match your return.
• How to get your IRS tax transcriptsThe fastest route is usually your IRS Online Account, where you can view and download transcripts.