2026 UPDATE · We are reviewing guidance against current IRS publications, forms, and collection standards.

I disagree with the IRS

How do I dispute an IRS balance, adjustment, or audit result?

How you dispute depends on the notice. A CP2000 proposes changes you can agree with or contest with documentation. A Notice of Deficiency gives you 90 days to petition the Tax Court before the tax is assessed. Collection notices carry separate appeal rights. Identify the notice first, because it sets your deadline and forum.

The path from here

  1. 1. Identify the notice and deadline

    Your dispute path and deadline depend on the specific notice.

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  2. 2. Gather documentation

    Assemble records that support your position — payments, forms, and correspondence.

  3. 3. Choose the right channel

    Respond to the notice, request Appeals, or petition the Tax Court as applicable.

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  4. 4. Consider penalty relief

    If penalties are at issue, review reasonable cause and first-time abatement.

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Related IRS notices

Browse The Tax Relief Answer Book