What is the difference between a 30-day letter and a 90-day letter?

A 30-day letter is your opportunity to resolve the audit dispute through the IRS Independent Office of Appeals before the assessment is made. A 90-day letter (Notice of Deficiency) comes after the appeals process — or when it was skipped — and gives you the right to petition the U.S. Tax Court before the IRS can legally assess the tax. The 30-day letter is your gateway to the administrative appeals process; the 90-day letter is your gateway to judicial review. Acting at the 30-day stage is generally less expensive and faster than Tax Court.

Can I get more than 30 days to respond?

For correspondence audits (conducted by mail), the IRS can ordinarily grant a one-time automatic 30-day extension if you request it before the deadline. For in-person audits, contact the assigned examiner to request additional time. Any extension request should be made before the original deadline — the IRS does not typically grant extensions after the fact. The extension only applies to the 30-day administrative window, not to any statutory court deadlines.

What is Form 12203 and when do I use it?

Form 12203, Request for Appeals Review, is a simplified way to request an Appeals conference for proposed assessment amounts of $25,000 or less (including tax and penalties per tax period). For larger amounts, you typically file a formal written protest. The form is referenced in the 30-day letter and available at IRS.gov. You must submit it within 30 days of the notice date to preserve your right to an Appeals conference.