IRS Notice LTR525: General 30-Day Letter
The IRS proposes changes from an examination and gives you 30 days to respond.
- Response deadline
- 30 days from the letter date
- Category
- Audit & Examination
- Severity
- High
What does an IRS LTR525 notice mean?
A Letter 525 (a '30-day letter') presents the proposed results of an IRS examination, including an examination report explaining the adjustments and the additional tax, penalties, and interest. You have 30 days to agree, or to disagree and request an appeal before the changes become final.
Why did you receive a LTR525?
Your return was examined and the IRS proposes changes. The 30-day letter is your opportunity to respond administratively before the IRS issues a statutory notice of deficiency.
How to respond to a LTR525 notice
Review the examination report closely. If you agree, sign and return the agreement form and arrange payment. If you disagree, respond within 30 days requesting a conference with the IRS Office of Appeals; for larger adjustments you may need to file a formal written protest. Provide documentation supporting your position and consider professional representation.
What happens if you ignore it?
If you do not respond within 30 days, the IRS will issue a Statutory Notice of Deficiency (90-day letter). After that, contesting the tax without paying first requires petitioning the U.S. Tax Court.
Common resolutions
- Agree with the changes
- Disagree and request a conference
- File a formal protest
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For informational purposes only. Not legal, tax, or medical advice.