IRS Notice LTR950: 30-Day Letter — Examination Results
Examination results with proposed changes and a 30-day window to respond.
- Response deadline
- 30 days from the letter date
- Category
- Audit & Examination
- Severity
- High
What does an IRS LTR950 notice mean?
A Letter 950 communicates the results of an IRS examination and the proposed adjustments to your tax. Like other 30-day letters, it includes an examination report and gives you 30 days to agree or to pursue an administrative appeal before the IRS issues a statutory notice of deficiency.
Why did you receive a LTR950?
Your return was examined and the IRS is proposing changes. This letter is your administrative opportunity to respond before the matter becomes a formal deficiency.
How to respond to a LTR950 notice
Examine the report carefully. If you agree, sign and return the form and arrange payment. If you disagree, request an Appeals conference within 30 days and submit documentation; for larger cases a written protest may be required. Professional representation can help present your position effectively.
What happens if you ignore it?
Non-response leads to a Statutory Notice of Deficiency, after which a Tax Court petition is the only way to dispute the tax without paying it first.
Common resolutions
- Agree with the findings
- Request an Appeals conference
- Provide additional documentation
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For informational purposes only. Not legal, tax, or medical advice.