Notice we changed your account

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This notice is sent after the examination has been concluded indicating the proposed change to your tax due.

Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with:
  • A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days.
  • A copy of the examination report explaining the examiner’s proposed changes.
  • An agreement or waiver form, and
  • A copy of Publication 5.
You generally have 30 days from the day of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. The letter will explain what steps you should take, depending on which action you choose. Be sure to follow the instructions carefully.

90-day letter. If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency.

You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court.

Source : IRS Publication 5 : Your appeal rights

IRS Publication 556 : Examination of Returns, Appeal Rights and Claims for Refund