On the paper
Compare each proposed adjustment with the return, source documents, and the examination report attached to the letter.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
General next steps
- Read the report and identify every adjustment you accept or dispute.
- Follow the letter’s instructions for replying and providing documents.
- If you disagree, preserve proof of a timely response and review the appeal or conference path described by the IRS.
Timing
The IRS says a Letter 525 protest should generally be filed within 30 days from the date of the letter. Use the date and instructions on your copy.
What this page cannot tell you
This page cannot evaluate the merits of an examination adjustment or tell you whether to appeal.
Official sources
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.