IRS Audit Defense Pro

How to respond to an IRS notice, step by step

Last updated · How-to guides
Short answer

Read 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. Send it in a way that gives you proof, and keep copies of everything.

Before you start

An IRS notice is usually a request or a proposal, not a final judgment. The IRS says to review a notice carefully, keep it, and respond by the due date stated on it. That date matters because the IRS says replying by the due date preserves your appeal rights.

You do not need to solve everything in one sitting. The first goal is only to understand what the IRS says, which tax year it covers, and what it wants you to do. Set aside one folder for every notice, envelope and reply.

  • The notice itself and its envelope
  • The tax return for the year named on the notice
  • Any forms the notice mentions, such as W-2s, 1099s or receipts
  • A pen, a highlighter and a calendar

Why the notice number is your anchor

Every notice carries a number, starting with CP or LTR, in the upper right corner. That number tells you which kind of notice you have, and the IRS website can be searched by it. Once you know the number you can read the IRS's own plain-language page for that notice, which often lists the exact reply options for your situation.

Different notices call for different responses. A notice that proposes a change to your return is handled differently from a balance reminder or a letter about a collection hearing, so the steps below are deliberately general. Where your notice gives specific instructions, follow your notice.

Common snags

People most often get stuck in three places. The first is a notice that does not match their own records. That is common, and it is a reason to respond, not to ignore it. The second is not knowing where to send the reply. Use the address or fax number printed on the notice or the upload option it describes, not an address you find elsewhere.

The third is timing. Mailing on the last day is risky. The National Taxpayer Advocate has warned that postmarks can reflect processing time rather than the day you dropped the envelope. If you mail a reply, consider going inside a post office, using certified or registered mail, and keeping the receipt.

A word on who can help

You can respond yourself or authorize a tax professional. The IRS also points to the Taxpayer Advocate Service and Low Income Taxpayer Clinics for people who need help.

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.

Step by step

  1. Read the whole notice and find the response dateRead every page, including the back. Mark the date by which the IRS wants a reply, the tax year, the amount if one is shown, and exactly what the notice asks you to do. If you agree, you may only need to follow the stated instructions and need not reply unless asked.
  2. Write down the notice number and notice dateFind the CP or LTR number in the upper right corner and the date at the top. Put both in a note you will reuse on every reply, envelope and phone call. Search the IRS website for that number to read the agency's own description.
  3. Check that the notice is realThe IRS says it usually makes first contact by U.S. mail, and that a social media message is never from the IRS. Warning signs include unexpected contact, threats, requests for personal or financial information and demands for immediate payment. If a letter does not appear in the IRS search or looks suspicious, the IRS says to call 800-829-1040.
  4. Gather the records that bear on the noticePull the return you filed, the forms and receipts that relate to each item, and anything that proves where a number came from. Keep records as long as they may be needed; the IRS generally ties this to the period in which a return can still be assessed. Make copies and keep originals.
  5. Decide whether you agree, disagree, or need more timeCompare the notice with your records line by line. If it is correct, follow the notice's instructions. If it is wrong in whole or in part, plan a written disagreement with supporting documents. If you cannot finish in time, check whether your notice describes how to ask for more time.
  6. Write a short, factual replyPut your name, taxpayer identification details as the notice requests, the notice number and the tax year at the top. Say what you agree with, what you dispute and why, and list what you are enclosing. Keep the tone neutral and stick to facts you can document.
  7. Send it the way the notice allows and keep proofUse the upload tool, fax number or mailing address on the notice. For mail, a postmark on or before the due date generally counts as the filing date under the timely-mailing rule, but the sender carries the risk if the postmark is late or unreadable. Certified or registered mail gives you a receipt.
  8. Keep copies and follow upFile a complete copy of what you sent, along with your proof of mailing. Note the date, then watch for the IRS's reply. If a letter later arrives that changes the picture, treat it as a new notice and start again at step one.

Ready to respond?

Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.

Start your response letter

Frequently asked questions

What if I cannot respond by the date on the notice?

Check the notice and the IRS page for that notice number to see whether it describes asking for more time. Do not simply let the date pass. Some notices explain how to request an extension by mail, fax or phone, and the exact method depends on the notice.

Do I always have to reply?

No. The IRS says that if you agree with a notice, you take any action it requests and need not reply unless the notice asks for it. If you disagree, follow the notice's instructions and include supporting documents.

Can I pay part of what the notice says I owe?

The IRS says that paying by the due date, even partially, reduces interest and penalties. Paying does not by itself settle a disagreement, so read your notice for how to do both.

Should I call the number on the notice?

A call can be useful for simple questions, but a written reply creates a record. Many people do both. If you call, keep the notice in front of you and write down the date, time and what you were told.

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