Letter 915 transmits an examination report and explains proposed changes to your tax. It is commonly used at the end of an in-person or field examination. This is a decision point, not a request for your books and records.
Review the Examination Report
Reconcile every adjustment with the return, the documents already supplied, and the examiner's explanation. Check the tax, penalties, and years involved. If you agree, follow the signing and payment instructions. If you disagree, prepare a written protest requesting review by the IRS Independent Office of Appeals.
Protect the Response Period
The response period is generally 30 days, but use the date printed on your letter. A timely protest can move the case to Appeals before the IRS issues a statutory notice of deficiency. Missing this administrative deadline does not necessarily end every remedy, but it can remove a valuable opportunity to resolve the case without litigation.
Deadline
If you've received Letter 915, call us at (813) 229-7100. We can review the report and prepare the appropriate Appeals response.