No response to the examination
The IRS did not receive requested records or a response before closing the examination.
IRS Letter 531 • Notice of Deficiency
Received IRS Letter 531?
The IRS completed an examination and determined that you owe additional tax, penalties, or other amounts for the years listed in the letter.
This is the 90-day letter. It gives you the right to challenge the proposed deficiency in the United States Tax Court by the exact deadline printed on the notice.
There is no fee to book the call. No documents are required when booking. Have the complete Letter 531 and earlier IRS correspondence available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What Letter 531 Means
The IRS has issued a legal Notice of Deficiency
Letter 531 is not a routine collection notice. It is the legal determination that follows an examination and explains the right to petition the Tax Court before the deficiency is assessed.
Review the complete examination report, explanation of adjustments, proposed tax, penalties, and every enclosed agreement or waiver form.
Why It Was Sent
The examination ended without full agreement
Protest was not filed
The deadline to request review by the IRS Independent Office of Appeals may have passed.
Appeals did not resolve it
The taxpayer and Appeals did not reach agreement on every issue.
Deductions disallowed
The IRS determined that records did not adequately support claimed expenses, losses, or deductions.
Income or credits adjusted
The examination changed reported income, withholding, filing status, dependents, or credits.
Penalties proposed
The report may include accuracy-related or other penalties that require separate review.
Response Choices
Choose based on the facts and the deadline
If you agree
Follow the letter instructions and sign the enclosed agreement or waiver form. Review the tax, penalties, interest, and payment options before signing.
If you disagree
Send a signed explanation and supporting records to the IRS as soon as possible. Separately evaluate whether a timely Tax Court petition is needed.
If the deadline is close
Do not assume the IRS will finish reviewing your response first. A petition may be necessary to preserve Tax Court review.
Records To Review
Have these available for the call
- Every page and enclosure from Letter 531
- The examination report and explanation of changes
- Letter 525 and any written protest
- Appeals correspondence, if applicable
- Copies of records previously submitted
- The filed federal return and schedules
- W-2s, 1099s, K-1s, and corrected forms
- Broker statements and cost-basis records
- Retirement rollover or exception records
- Business income and expense records
- Calculations for disputed tax and penalties
- Proof of mailing or upload for prior responses
Protect the Deadline
An IRS response and a Tax Court petition are different actions
Sending records asks the IRS to reconsider the proposed adjustment. Filing a petition asks the Tax Court to review the deficiency. An IRS response does not substitute for a petition and does not extend the petition deadline.
Audit Report
Review each adjustment separately
Facts and substantiation
Match each disputed issue to the documents, testimony, return position, and tax law supporting the taxpayer’s treatment.
Penalties
Review the stated legal basis, supervisory approval when applicable, reasonable-cause facts, and whether the penalty calculation is correct.
What Happens Next
The result depends on what you do before the deadline
IRS resolves the dispute
The IRS may accept some or all of the information and revise or remove the proposed deficiency.
Tax Court petition filed
A timely petition preserves the right to have the proposed deficiency reviewed before assessment.
No timely petition
The IRS may assess the proposed tax and send a bill after the petition period expires.
Frequently Asked Questions
IRS Letter 531 questions
Is Letter 531 a bill?
No. It is a proposed deficiency and a legal notice of Tax Court rights. A bill generally follows if the tax is assessed.
How is Letter 531 different from Letter 525?
Letter 525 generally gives 30 days to request an administrative appeal. Letter 531 is the statutory Notice of Deficiency with a Tax Court petition deadline.
Can the IRS extend the 90 days?
No. Follow the exact petition deadline printed on the notice.
Can the examination still be resolved?
Possibly. The IRS may consider additional information, but that process does not extend or replace the Tax Court petition deadline.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders help?
Representation options may be discussed after the notice, deadline, return, earlier correspondence, and disputed items are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 27, 2026. Always follow the date and instructions printed on your actual notice.
Appeal letters and notices
Filing a Tax Court petition
Taxpayer Advocate roadmap
Do not lose the right to challenge the proposed tax.
Book a call with TaxDecoders. Have the complete Letter 531, examination report, filed return, prior responses, and supporting records available during the call.
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