IRS Letter 915
30-Day Office/Field Audit Letter
Your audit is complete. You have 30 days to accept, appeal, or lose your right to administrative review.
Deadline
30 days to respond, agree, or file a formal protest with Appeals
Missing the 30-day deadline triggers a Statutory Notice of Deficiency (Letter 3219 — 90-Day Letter). While Tax Court access remains, you bypass the Appeals Office — your fastest path to a favorable resolution.
Respond promptly to protect your options and avoid escalation.
Letter 915 is a 30-Day Letter summarizing the findings of an office or correspondence audit. It gives the taxpayer 30 days to appeal the findings to the IRS Appeals Office by filing a formal protest, preventing the immediate escalation to a Statutory Notice of Deficiency.
What IRS Letter 915 Means
Letter 915 is the IRS's formal notice that an office or field audit has concluded with proposed adjustments to your return. Like Letter 525, it is a 30-Day Letter — you have exactly 30 days to agree, partially agree, or formally appeal the findings to the IRS Office of Appeals.
The proposed changes may include disallowed deductions, reclassified income, additional penalties, or increased tax liability. These findings are based on the auditor's review, but they are not always correct — missing documentation, misapplied tax law, or errors in penalty calculation are common grounds for a successful appeal.
The IRS Office of Appeals is your most powerful option. Appeals Officers are independent of the examining function and evaluate cases on the 'hazards of litigation' — they often settle on terms significantly more favorable than the original audit finding.
What the IRS Can Do If You Don't Respond
- Issue a Statutory Notice of Deficiency (Letter 3219 — 90-Day Letter) after 30 days if you do not respond
- Assess the proposed deficiency plus penalties and interest after the 90-day Tax Court window expires
- Add accuracy-related penalties of 20% on the underpayment (IRC §6662)
- Charge interest from the original due date of the return
What You Should Do Right Now
- 1
Do not agree to adjustments unless you have verified them against your documentation
- 2
File a written protest with the IRS Office of Appeals within 30 days if you disagree with any finding
- 3
Gather all records — receipts, bank statements, contracts — that support your original return positions
- 4
Hire a CPA or EA experienced in audit defense before responding — errors in the protest can be costly
- 5
You can partially agree (sign off on some items) and appeal others simultaneously
Resolution Options Available to You
File a formal protest — the Appeals Office resolves most audit disputes favorably
Professional representation through the 30-day letter and Appeals process
Last resort if Appeals fails or the deadline is missed
Challenge accuracy-related penalties proposed in the audit findings
Frequently Asked Questions About IRS Letter 915
How is Letter 915 different from Letter 525?
Both are 30-Day Letters that trigger the same appeal rights. Letter 915 is typically issued after a correspondence or office audit, while Letter 525 is often used after a field audit. The response process and deadlines are identical.
What are my options after receiving Letter 915?
You can: 1) Agree with the audit findings and pay the tax, 2) Request a conference with the audit manager, or 3) Submit a formal protest to the Appeals Office within 30 days. The Appeals route is almost always the strongest path.
What is a formal protest?
A formal protest is a written document submitted to the IRS Appeals Office stating the specific findings you disagree with, the facts supporting your position, and the applicable law. It must meet specific format requirements or the IRS may reject it.
Professional References
IRC: IRC §6212 — Notice of Deficiency; IRC §7123 — Appeals Dispute Resolution
IRM: IRM 4.8 — Examination of Returns — Closing Procedures
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