09/04/2026
๐๐ผ๐ ๐น๐ผ๐ป๐ด ๐ฑ๐ผ ๐ ๐ต๐ฎ๐๐ฒ ๐๐ผ ๐ฎ๐ฝ๐ฝ๐ฒ๐ฎ๐น ๐ฎ๐ป ๐๐ฅ๐ฆ ๐ฎ๐๐ฑ๐ถ๐ ๐ฑ๐ฒ๐ฐ๐ถ๐๐ถ๐ผ๐ป?
If the IRS sends you Letter 525 or Letter 950, youโll generally have 30 days to request consideration by the IRS Independent Office of Appeals.
Responding within that timeframe keeps the administrative appeal process available.
But what you submit depends on the amount in dispute:
โข $25,000 or less you can qualify for a Small Case Request
โข More than $25,000 a Formal Written Protest is generally required
If you donโt request Appeals review within the 30-day period, the IRS will continue processing the proposed audit changes.
For an income tax deficiency case, the next formal step is a 90-Day Statutory Notice of Deficiency. That notice gives you 90 days from its date to petition the Tax Court if you still disagree with the proposed tax.
If youโve received Letter 525 or 950, DM us. We can review what the letter requests and help you determine the appropriate next steps.