How to Appeal a Tax Preparation Mistake
The IRS examines each return received from taxpayers during the year for discrepancies, computation errors and data matching. However, the internal examinations may take up to several years to complete after you file an original return. You will receive a letter from the IRS if a return you file contains simple discrepancies that increase or decrease your tax. You have an opportunity to agree to the changes that result from the discrepancy or appeal the proposed changes by providing additional information to support the items on your return.
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Instructions
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Look at your letter to determine the date by which you must respond. Some IRS notices concerning the mistake on your return allow 15 days from the date of the letter to respond, such as IRS Letter 692, Request for Consideration of Additional Findings, and other notices allow 30 days to respond, such as IRS Letter CP2000, Notice of Under-Reported Income.
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Gather your copy of the return that was filed and the documents used to prepare the return. Read the IRS notice to determine the items that cause the IRS to propose a change in your tax for the year. Common examples include under-reporting income, reporting items incorrectly or claiming a dependent that another taxpayer claimed for the same year.
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Locate the documents that support your claim and make copies. For example, if you claim a dependent that someone else has claimed and you are eligible to claim the dependent, gather documents showing the dependent lived with you during the year, such as school or medical records.
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Write a letter to the IRS. Reference your Social Security Number and the date and form number of the letter you received, in the letter you write. Explain why the items you claimed on your original return are correct. If you partially agree with the IRS changes, explain the reason you disagree with a portion of the changes.
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Answer questions on the IRS notice you receive. Do not sign the form. Your signature confirms that you agree with the tax changes proposed by the IRS.
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Make a copy of the letter the IRS sends you, your response letter and the documents you are sending to support your appeal. Mail your original response letter with copies of the IRS letter and your documents to the IRS address indicated in the correspondence you receive.
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