IRS Letter 227-M: Employer Payment Proposal Unchanged
Identify the issues still disputed and review the next-step instructions.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 227-M
Urgency
Urgent
Deadline
Use the response date on the letter
Your first move
Identify the issues still disputed and review the next-step instructions.
The proposal did not change
Letter 227-M leaves the ESRP unchanged. Review the letter's meeting and appeal options.
Focus the next response
Compare the IRS explanation with the documents you already supplied. Separate a disagreement about the underlying records from a disagreement about how those records were interpreted.
Make a short list of unresolved items for your representative. Keep delivery evidence from your earlier submission, and calendar the date on this letter. Repeating an earlier response without addressing what remains disputed may not help the reviewer understand your position.
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.