The proposed amount is now zero

Letter 227-K closes the ESRP inquiry with a zero amount. No reply is required.

Preserve the complete record

Keep the letter with the original proposal, your response, and the evidence used to support it. Note the exact entity and tax year covered so the result is not confused with a separate inquiry.

If a later notice appears inconsistent with this result, compare its year and identifying information before assuming the IRS reversed its position. The saved correspondence gives your tax professional a useful starting point.