What this letter means
The IRS has decided you owe more tax. This is your legal notice and your ticket to challenge it in U.S. Tax Court.
Why you probably got it
You did not respond to, or did not agree with, an earlier proposed change such as a CP2000.
Your deadline
You have 90 days from the date of the notice (150 days if addressed outside the U.S.) to file a petition with the U.S. Tax Court. This deadline cannot be extended.
What to do next
- Mark the last day to petition the Tax Court. It is printed on the notice.
- If you agree, sign and return the waiver.
- If you disagree, you must petition the Tax Court before the deadline to keep your right to dispute it before paying.
- Get professional help right away.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest. Pay only at IRS.gov or by check to the U.S. Treasury, and confirm any phone number at IRS.gov before calling.
This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.
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