Tax Relief AnswersIRS Letter 950: The 30-Day Letter After an Audit
The short answer
Letter 950 is one of the IRS "30-day letters." It sends you the examination (audit) report when you have not agreed with the proposed changes, and it allows 30 days to accept them or to ask the IRS Independent Office of Appeals to review your case. The Internal Revenue Manual lists Letter 950 for deficiency cases, or mixed deficiency and overassessment cases, in Field Examination. If you do not respond, Publication 3498 says the IRS sends a 90-day letter, the notice of deficiency. Sources: Internal Revenue Manual 4.10.8, IRS Publication 3498 and IRS Publication 5, checked November 3, 2026. The IRS has no "Understanding your Letter 950" page, so this page relies on those documents.
What Letter 950 is
| Question | Answer, from IRS documents |
|---|---|
| What it sends | The findings of the examination, usually the audit report (IRM 4.10.8.12.1) |
| Which cases | Deficiency, or mixed deficiency and overassessment, cases in Field Examination |
| Related letters | Letter 950-B (taxpayer in bankruptcy), 950-F (overassessments and no-change with adjustments), 950-Z (Large Business and International); Office Examination generally uses Letter 915 |
| Deadline | "Generally 30 days from the date of the letter" to accept or appeal (Publication 3498); use the date in your letter |
| How to appeal | A written protest, or a small case request if the total tax and penalties for each period in the letter is $25,000 or less (Publication 5) |
| Appeal form | The appeal request form included with the letter, if any, or Form 12203, Request for Appeals Review |
| If you do nothing | A 90-day letter (notice of deficiency) under 26 U.S.C. 6212, with Tax Court rights |
Where it sits in the audit process
- Examination: the auditor proposes changes.
- If you agree, you sign the agreement form and the case closes.
- If you do not agree, a 30-day letter such as Letter 950 sends the report and your appeal rights.
- If you do not respond or do not settle with Appeals, a notice of deficiency follows. You then have 90 days (150 if addressed outside the U.S.) to petition the Tax Court (26 U.S.C. 6213). The income-matching version of that notice is CP3219A.
- After assessment, a bill such as CP14 starts collection.
Steps
- Find the response date and read the enclosed report item by item.
- Before appealing, Publication 5 says to give the examiner any documents or explanations you want considered; new information raised first at Appeals may be sent back and delay the case.
- If you disagree, you may ask to talk with the examiner's supervisor. Publication 5 also mentions Fast Track Settlement if your case qualifies.
- To appeal, send a written protest by the date in the letter. For a formal protest, Publication 5 lists your name, address and daytime phone, the items you disagree with, the facts and law supporting you, and a penalties of perjury statement.
- If you agree, sign the form the letter encloses. If you cannot pay the result, see IRS payment plans.
Common mistakes
- Waiting for the notice of deficiency because it gives more time. Skipping the 30-day letter means skipping the Appeals review it offers before the 90-day letter.
- Sending new documents only to Appeals. Publication 5 says the examiner may first need to review them.
- Filing a formal protest when a small case request would do, or the reverse. The $25,000 per period threshold in Publication 5 decides which applies.
- Treating Letter 950 as a bill. It proposes changes; nothing is assessed until the deficiency process ends.
Low Income Taxpayer Clinics can represent people in audits and appeals for free or a small fee, and the Taxpayer Advocate Service is free. For paid representation, look for a licensed professional (enrolled agent, CPA or attorney) and check the credential. Not sure the letter is real? See how to check an IRS letter.
FAQ
How long do I have to respond to Letter 950?
Publication 3498 says you generally have 30 days from the date of the letter to accept or appeal the proposed changes. Use the date printed in your letter.
What happens if I ignore Letter 950?
Publication 3498 says the IRS will send a 90-day letter, also known as a notice of deficiency. You then have 90 days to petition the Tax Court, or you receive a bill.
Do I need a formal written protest?
Publication 5 requires one if the proposed change in tax and penalties for any tax period is more than $25,000. At or below that amount, a small case request is allowed.
Is Letter 950 the same as a notice of deficiency?
No. Letter 950 is the 30-day letter that offers Appeals review. The notice of deficiency comes later and opens the Tax Court window.