Letter 915

A Letter 915 is the in-person audit's version of the 30-day letter: the examination is complete, the enclosed Form 4549 report lists each proposed adjustment, and a 30-day window opens for agreement, further documentation, or an Appeals conference.

“Here is the examination report from your audit. Sign the agreement form if you accept the changes. If not, respond by the due date — with documentation, a request for the examiner's manager, or a written request for the Independent Office of Appeals. Call before the due date if you need more time.”

The same clock as Letter 525: 30 days of leverage, with Appeals as the destination if disagreement stands. Unanswered, it typically becomes a notice of deficiency (Letter 531 after in-person audits) and the rigid 90-day Tax Court window replaces this flexible one.

• The letter and the Form 4549 report
• The audit file — everything provided to the examiner during the exam
• Records supporting the items you'd still contest
• Notes from the in-person meetings, if any were kept

• Assessing which proposed adjustments are worth contesting and which to concede
• Writing the Appeals protest with the legal and factual grounds stated properly
• Handling the manager conference and Appeals conference as your representative
• Keeping the case out of deficiency posture while it's negotiated