IRS letters › Letter 525
Notice Letter 525
Proposed audit changes (the "30-day letter")
An IRS examiner has finished an audit and is proposing changes. You can agree, or ask for a review by the IRS Independent Office of Appeals.
What it means
This letter closes an audit done by mail (a correspondence audit). In-person audits end with a similar 30-day letter, such as Letter 915 or 950. It comes with a report explaining each proposed change. If you don't respond, the next step is a notice of deficiency.
What to do
- Read the examiner's report and compare it with your records.
- If you agree, sign the agreement form and return it with payment, or ask for a payment plan.
- If you disagree, send more documents to the examiner, or file a protest asking for an Appeals conference. Smaller disputes can use a short written statement.
- Consider a tax professional, especially for large amounts.
Don't
- Don't miss the 30 days if you want Appeals to review it before the notice of deficiency.
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Is it really from the IRS?
The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.
The law behind it
Free help
The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.
Other letters
General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.