What this notice is

Letter 3572 is an initial contact letter used in an office examination to ask you to call and schedule your first appointment. It is used for individual taxpayers.

A related letter, Letter 3572-A, asks the taxpayer to call to schedule an initial appointment for a corporate or partnership return. Letter 3572-A is used for Forms 1120, 1120-S and 1065.

The examiner must include a focused Information Document Request with the letter, telling you the specific information or documents to provide at the initial appointment.

Publication 1, Your Rights As A Taxpayer, and Notice 609 must be mailed to you with the initial contact letter.

Why you received it

If you ask for the specific reason for your examination, the examiner will give a response that is as accurate as possible without revealing restricted use information. Publication 1 explains how returns are selected.

Your deadline

IRS procedures allow you 14 calendar days to respond to Letter 3572 or Letter 3572-A, and this includes time for mailing.

If you do not respond after 14 calendar days, the examiner must make follow-up attempts by telephone to encourage you to schedule an appointment. If there is a power of attorney on file for the year under audit, the examiner must follow up with your representative.

If follow-up attempts are not successful, the examiner must reissue the initial contact letter or send Letter 2295, Follow-up to Initial Contact Letter. That letter must be sent by certified mail with return receipt requested, or by registered mail with return receipt requested if you live outside the U.S.

Letter 2295 advises that your tax liability will be changed based on information on hand, or that a summons may be issued.

If the return receipt shows you or a member of your household signed for the certified letter, IRS procedures allow 10 calendar days from the date it was delivered for you to call to schedule the appointment.

In an office examination, if you still do not call, the minimum income probes have been completed, and income is not an issue, the examiner issues a report disallowing the expenses under examination.

Your options

You or your representative may call to schedule the initial appointment. The examiner is to schedule it at an appropriate time that is agreeable to you or your representative.

If you plan to get representation, the examiner will explain that Form 2848, Form 8821, or a similar privately designed form is needed. If you say you will get a representative, IRS procedures allow you at least 10 business days to secure one before any follow-up action to schedule the appointment.

When a representative has a power of attorney on file, the examiner sends copies of letters addressed to you, such as Letter 3572, to the representative with Letter 937.

On the call, the examiner discusses the issues to be examined and tells you the examination may be expanded to additional issues. The examiner must also confirm that you received Publication 1 and explain and discuss your taxpayer rights.

After the call, the examiner must send a letter confirming the initial appointment. For individuals this is Letter 3573, which should be issued no later than one business day after the appointment is confirmed.

Letter 3573-A is used for corporate and partnership taxpayers.

What to gather

The Information Document Request that comes with the letter lists the specific information or documents to provide at the initial appointment. During the first call, the examiner will explain what records should be available for the examination.

  • Read the whole notice, including any pages or forms that came with it.
  • Check that the name, taxpayer identification number, and tax period on the notice are yours.
  • Compare the notice with your own records for the same tax period.
  • Keep a copy of the notice and of everything you send to the IRS.
  • If you have a tax professional, give them a copy of the notice.

Where to get help

If you are not sure what the notice is asking for, call the IRS at the number printed on the notice.

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems with the IRS. Its services are always free.

Low Income Taxpayer Clinics can represent you before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Generally, to qualify, your income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000.