Responding to an IRS notice or letter: general cover letter (template)

Who it is for

Any owner answering an IRS notice or letter that asks for information or a reply and does not come with its own specific form.

When to use it

Use it when you disagree with a notice, when the IRS asks for documents, or when you want a dated record of what you sent. If you agree and nothing is requested, the IRS says no reply is needed.

The deadline and form it relates to

• If the IRS asks you to respond, act by the due date on the notice (IRS — Understanding your IRS notice or letter).
• Replying by the due date is what preserves your appeal rights (IRS — Understanding your IRS notice or letter).
• Even if you cannot pay in full, the IRS says to pay what you can by the due date to reduce interest and penalties (IRS — Understanding your IRS notice or letter).
• The CP or LTR number is on the right corner of the letter (IRS — Understanding your IRS notice or letter).
• If a letter does not appear in the IRS notice search or looks suspicious, the IRS says to call 800-829-1040 (IRS — Understanding your IRS notice or letter).

The template

Replace every [BRACKETED] field and delete any line that does not apply. Keep a copy of everything you send.

[DATE]

[IRS ADDRESS — copy it exactly from your notice]

Re: Response to [NOTICE NUMBER] dated [NOTICE DATE]
Taxpayer name: [BUSINESS OR INDIVIDUAL NAME, exactly as on the return]
Taxpayer identification number: [EIN or last four digits of SSN, as the notice shows it]
Tax form: [e.g. Form 1120-S, Form 1065, Form 941, Form 1040]
Tax period(s): [e.g. tax year 2024, or quarter ending 03/31/2025]
Notice or letter number: [e.g. CP14, CP2000, LT11 — top or bottom right corner] dated [NOTICE DATE]

To whom it may concern:

This letter responds to the notice listed above. A copy of the notice is enclosed.

My response: [Choose one and explain:
- "I disagree with the notice because [REASON]. The enclosed documents show [WHAT THEY SHOW]."
- "Here is the information requested: [LIST]."
- "I agree with the notice and have paid $[AMOUNT] on [DATE] (confirmation [NUMBER])."
- "I agree with the balance but cannot pay in full; I have [requested a payment plan on [DATE] / enclosed Form 9465]."]

Enclosed documents:
1. Copy of [NOTICE NUMBER], all pages
2. [DOCUMENT] — shows [WHAT]
3. [DOCUMENT] — shows [WHAT]

Please send any reply to the address above, or call me at the number below. [IF SOMEONE ELSE MAY SPEAK FOR YOU: A Form 2848 / Form 8821 for [NAME] is enclosed.]

Sincerely,

[SIGNATURE]
[PRINTED NAME], [TITLE — e.g. Owner, Managing Member, President]
[BUSINESS NAME]
[DAYTIME PHONE]

What to attach

• A copy of the full notice.
• Copies (never originals) of each document you rely on, numbered to match the list in the letter.
• Form 2848 or Form 8821, only if another person will speak with the IRS for you or receive copies.

Where to send it

• Follow the notice’s own instructions, and include information and copies of documents for the IRS to review (IRS — Understanding your IRS notice or letter).

Official forms and pages

• IRS notice and letter search