What This Letter Means

Letter 1025-A is titled Letter of Protest (Claims). You asked for a refund, the IRS examiner proposed to disallow all or part of it, and you sent a protest asking for an Appeals review. The examiner reviewed your protest and found that it doesn't meet the requirements in Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree.

The IRS is returning the protest to you and giving you more time to fix it. This is not a denial of your appeal. It is a chance to perfect the protest so the case can move to the IRS Independent Office of Appeals.

What a Formal Protest Must Include

Publication 5 says a formal written protest should state that you want to appeal the proposed changes and include:

  • Your name, address, and a daytime telephone number.
  • A list of all disputed issues, the tax periods or years involved, the proposed changes, and the reasons you disagree with each issue.
  • The facts supporting your position on each disputed issue.
  • The law or authority, if any, supporting your position.
  • A penalties of perjury statement, signed by you. A representative who prepares the protest uses a different declaration that states whether they have personal knowledge of the facts.

The letter should tell you what was missing. Fix that item first.

What to Do

  • Read the letter and identify the defect.
  • Correct the protest and return it by the date in the letter.
  • Keep a copy of everything and use certified mail.

Statute Extension Requests

The same letter can be used when there isn't enough time left on the statute of limitations to send your case to Appeals and the IRS already asked you to sign a consent to extend it. In that situation the IRS gives you 10 days to respond. If you want Appeals to hear your claim, take that deadline seriously.

If you received Letter 1025-A and want your refund claim heard by Appeals, call us at (813) 229-7100.