Letter 686B, Response to Taxpayer Request for Extension of Time to Reply, tells you whether the IRS granted your request for more time to respond during an examination. It was created for SB/SE campus examinations, and SB/SE examiners send it every time you ask for an extension, whether the answer is yes or no.
If the Extension Was Granted
Write down the new due date and treat it as firm. Use the extra time to gather everything the IRS asked for. A second extension is harder to get than the first.
If It Was Denied
The letter explains why. Respond by the original date with whatever you have, and explain in writing what is still coming and when. Partial, organized responses are better than silence. If the examination closes without your documentation, the IRS will propose changes based on what it has.
What Extensions Cannot Do
An extension to respond during an examination does not extend a statutory deadline. If you have already received a 30-day letter with appeal rights or a 90-day statutory notice of deficiency, those deadlines run on their own terms. Do not let an informal extension lull you past one.
If you received Letter 686B, call us at (813) 229-7100.