IRS Notice LTR950: 30-Day Letter — Examination Results

IRS LTR950 通知是什么意思？

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.

您为什么会收到 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.

如何回应 LTR950 通知

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.

如果忽视会发生什么？

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.

常见解决方式

• Agree with the findings
• Request an Appeals conference
• Provide additional documentation

相关的 IRS 通知

• LTR525 — General 30-Day Letter
• LTR692 — Statutory Notice of Deficiency (90-Day Letter)
• LTR3219 — Statutory Notice of Deficiency