I Received an IRS Notice. What Should I Do First?

Start with the notice—not assumptions

Find the notice or letter number, tax year, amount and response date. Read every page. Some notices request information, some propose a change and others concern collection. The correct response depends on which one you received.

• Notice or letter number
• Tax form and tax period
• Balance or proposed change
• Deadline and IRS contact information

Confirm whether the IRS information is correct

Compare the notice with your filed return, payment records and prior correspondence. If a payment is missing or income information is incorrect, gather the documents that support your position before calling or writing.

• Filed return and amendments
• Cancelled checks or electronic payment confirmations
• W-2 and 1099 forms
• Earlier IRS letters and certified-mail receipts

Do not miss a deadline while gathering documents

Certain notices provide appeal, petition or collection-hearing rights that are time sensitive. If you need professional assistance, contact the professional early enough to review the entire notice and supporting record.

• Keep proof of every response
• Use the address or method stated on the notice
• Do not assume a telephone call extends a written deadline

When representation may help

Consider representation when the balance is substantial, returns are missing, a levy or lien is threatened, a Revenue Officer is involved, the notice proposes an assessment you dispute, or you are unsure what information the IRS needs.