Federal · Internal Revenue Service

Examination report and 30-day letter

Letter 525 · Letter 915 · Letter 950 · Form 4549

What it is: The examination is over and the report (Form 4549 or 4549-A) proposes adjustments. The letter offers a choice: agree and sign, or request a conference with the Independent Office of Appeals. Doing nothing leads to a statutory notice of deficiency.
The clock it starts: 30 days from the letter date to agree or to request Appeals. A written protest is required above the small-case threshold; below it a brief written request suffices.
What a response has to establish: A protest that lists each disputed adjustment, the facts, the law and the argument, signed under penalties of perjury where the protest form requires it.
Authority: IRS Publication 5
IRS Publication 556
IRS Publication 3498
IRM 4.10.8

What CitedTax drafts for this notice

A formal protest in the Publication 5 form: each adjustment with the facts, the authority and the argument, ready for Appeals.

One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.

Notice response Pricing

Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP59 No return on file
CP2100 Payee name and TIN mismatch (backup withholding)

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.