WRITING A PROTEST LETTER
Protest and Written Submissions to Appeals Division: If an IRS examination is not resolved
within the Examination Division, a thirty-day letter will be issued to set forth the proposed
adjustments. The taxpayer has the right to request an administrative appeal to the Appeals
Division of IRS within thirty days of the date of the receipt of Letter 525, general 30 day letter
(Protest letter). During the Appeals process, the Appeals Division may request further factual
and legal submissions.
