Short answer
These free templates cover the letters people most often need to write to the IRS during an audit or collection: a cover letter for audit documents, a small case request, a formal written protest, a reply to a Form 872 request, a levy release request, and a request for your file from a tax relief company. Each one lists what to attach and where to send it.
Key takeaways
- Always answer by the date on the IRS letter, and send copies, never originals.
- A small case request is enough when the tax and penalties for each period are $25,000 (IRS.gov, 2026) or less; above that, Appeals needs a formal written protest.
- Templates are a starting point. Fill in every bracket and remove anything that does not apply to you.
- Keep proof of when and how you sent each letter.
- No letter guarantees a result. If a deadline is close or the amount is large, consider having a representative review it.
Choose the right template
Pick the template that matches the letter you received and what you want the IRS to do. Each page explains when the letter fits, what to attach and how to send it, then gives the template with a copy button and a filled-in example.
| Template | Use it when | Where it goes | Open |
|---|---|---|---|
| Audit response cover letter | You are sending records the IRS asked for in an audit letter or Form 4564 | Mail, fax or upload, as the letter says | Open the template |
| Small case request | You disagree with a 30-day letter and the amount per tax period is within the small case limit | Back to the office that sent the 30-day letter | Open the template |
| Formal written protest | You disagree with a 30-day letter and any period is over the small case limit | Back to the office that sent the 30-day letter | Open the template |
| Form 872 response | The IRS asked you to extend the time it has to assess tax | To the examiner who sent Form 872 | Open the template |
| Levy release request | A levy is causing economic hardship or another release ground applies | The office and number on the levy notice | Open the template |
| Request your case file | You want your records back from a tax relief company | The company, by a trackable method | Open the template |
Audit and appeal templates
During an audit, most of what you send is records. A short cover letter that lists each document against the IRS request makes it easier for the examiner to match your evidence and harder for anything to be overlooked. If you disagree with the result, the 30-day letter tells you how to ask for Appeals; the amount at stake decides whether a short small case request is enough or a formal written protest is required.
Collection templates
Once tax is assessed, the letters change. A levy can be released for specific reasons, including economic hardship, and a written request creates a record of what you asked for and when. If you hired a tax relief company and want to move on, you are entitled to ask for your records.
Before you send any letter to the IRS
- Check the deadline. The date on the IRS letter controls. Use the audit deadline calculator for 30-day and 90-day letters.
- Match the reference details. Put your name, your taxpayer identification number as the IRS letter shows it, the tax year, and the letter number and date at the top. Many IRS letters ask you to include a copy of the letter itself.
- Send copies, not originals. Number each attachment and list it in the letter.
- Use the method the letter gives. Mail, fax or upload, as the IRS letter instructs, and keep proof of sending.
- Sign it. If a representative signs for you, a Form 2848 should be on file.
Frequently asked questions
Yes. Copy, print and edit them as you need. They are general starting points, not legal advice for your situation.
Generally no, unless the letter asks for a specific form, such as Form 12203 for a small case appeal request. Follow any instructions in the letter you received.
Use the method the IRS letter gives. For mailed responses, a method that gives you proof of mailing and delivery protects you if a deadline is ever questioned.
Only if the IRS letter gives a fax number or an upload option. Some audit letters do; others ask for mail.
Consider it when a deadline is days away, the amount is large, records are missing, several years are involved, or there is any sign the IRS suspects fraud.
Sources
- IRS: IRS audits
- IRS: Publication 5, Your appeal rights and how to prepare a protest
- IRS: Publication 3498, The examination process
- IRS: Publication 1035, Extending the tax assessment period
- IRS: Publication 594, The IRS collection process
We check every figure against IRS.gov and log changes on the key figures page.
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This page is general information about IRS rules, not tax or legal advice for your situation. IRS figures change; each one links to its official source and the date we last checked it.