IRS Letter 525 or 915: Exam Report and 30 Day Letter

The short version. A Letter 525 or 915 sends you the examiner findings and proposed changes from an audit, and gives you 30 days to respond. This is your window to appeal to IRS Appeals, an office independent of the examiner. If you do not respond, the IRS moves toward a statutory notice of deficiency, the 90 day letter, which is harder to work with.

The 30 day window is your best chance

The appeal right here is administrative and flexible, and it comes before the rigid 90 day court deadline. Using it is usually easier than what comes next.

Within 30 days you can

Agree with the findings and sign.
Appeal to IRS Appeals, independent of the examiner.
Provide records the examiner did not have.
Often resolve the dispute without going to court.

If you do not respond

The IRS moves to a statutory notice of deficiency.
Your dispute then runs on a hard 90 day court deadline.
The flexible Appeals route becomes narrower.
The proposed tax heads toward assessment.

Appeals is a fresh set of eyes

IRS Appeals is separate from the examiner who proposed the changes, and its job is to weigh the hazards of litigation and settle cases. Many exam disputes are resolved at Appeals without ever reaching Tax Court. Responding within the 30 days is what keeps that door open, so the date on the letter matters.

What you can do about it

Decide whether you agree, and if not, protect your appeal window. Each step is part of the normal exam response.

Review the examiner findings against your recordsCompare each proposed change to your documents.
File a protest and appeal within 30 daysTake the dispute to IRS Appeals before a deficiency notice is issued.
Provide records the examiner did not haveNew documentation can change the result.
Know what happens if you waitAn unanswered 30 day letter leads to a CP3219A notice of deficiency.

Use the 30 days before this becomes a court deadline.

The Appeals window after an exam is easier to work with than the 90 day letter that follows it. Send your case in for a free review and we will tell you whether to appeal and how.

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Related IRS notices

Not your notice? Look yours up on the home page.

The legal basis

What this is grounded in

Authority to examine returns: Internal Revenue Code section 7602.
The 30 day letter offers an administrative appeal to IRS Appeals before a statutory notice of deficiency is issued.
If unresolved, the IRS issues a notice of deficiency under Internal Revenue Code section 6212, with a 90 day Tax Court petition right under section 6213(a).
Appeal rights are explained in IRS Publication 5 and Publication 3498.

These are the controlling Internal Revenue Code sections and Internal Revenue Manual parts. Links go to the live IRS.gov pages so you can confirm every point yourself.

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Got an IRS Letter 525 or 915? Here Is What It Means.