IRS Letter 227-L: Revised Employer Payment Proposal
Check the revised calculation against your prior submission before responding.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 227-L
Urgency
Urgent
Deadline
Use the response date on the letter
Your first move
Check the revised calculation against your prior submission before responding.
The proposal changed
Letter 227-L revises the ESRP. You may agree or pursue the meeting or appeal options described in the letter.
Compare old and new figures
Place the original proposal, your response, and the revised calculation side by side. Mark which disputed items changed and which remain unresolved. A revised amount does not necessarily answer every issue you raised.
Calendar the printed response date and build your explanation around the remaining differences. Keep the calculation and supporting employee records together so your representative can review the same material you are reviewing.
This letter has a clock on it. Don’t run it out alone.
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.