What This Letter Means
Letter 1912 is the Follow-Up Letter Transmitting Examination Reports. It comes from an office audit, the kind handled at an IRS office by a tax compliance officer.
At the end of an office audit, the IRS sends the examination report with Letter 915. That letter gives you 30 days to agree or ask for review by the IRS Independent Office of Appeals. If the examiner hasn't heard from you about 15 days later, the examiner sends Letter 1912. It is a reminder that the report is waiting for your answer.
Letter 1912 is signed by the examiner. It is not a new 30-day letter. Use the response date printed on it.
What to Do
- Find the Letter 915 and the report. Go through every proposed change, year by year.
- If you agree, sign and return the agreement form that came with the report and arrange payment.
- If you disagree, request Appeals in writing before the deadline. Follow the instructions in your Letter 915 for a protest or small case request.
- If you have new documents, send them to the examiner now, before the case closes.
- Keep copies of everything you send, and use certified mail for paper responses.
If You Don't Respond
The examiner follows up about 15 days after Letter 1912. With no response, the case is closed as unagreed. The next step is generally a statutory notice of deficiency. At that point your option is a Tax Court petition on a strict deadline, and you lose the chance to go to Appeals before the notice issues.
Responding now is cheaper and simpler than litigating later.
If you received Letter 1912 and need to agree, protest, or get your audit to Appeals, call us at (813) 229-7100.