IRS Letter 915

What Letter 915 is

Letter 915 is titled “Examination Report Transmittal.” It is a 30-day letter: it sends you the audit report and gives you 30 days from its date to agree or ask for an appeal. The IRS Independent Office of Appeals says it “explains adjustments in amount of tax” and that you “should file your protest within 30 days from the date of this letter.”

It is the office audit version of the 30-day letter. Office audits are run by tax compliance officers (TCOs) at an IRS office, and the IRS manual says that “generally, for deficiency cases, TCOs issue Letter 915 with the first report (in person or by mail)” (IRM 4.10.8, revised August 28, 2025). The Taxpayer Advocate Service (TAS) puts it more broadly: Letter 915 is generally issued “if your audit was conducted in person.”

Like every 30-day letter, it must be signed by the examiner’s group manager (IRM 4.10.8.2.3.1), so expect the manager’s name in the signature block and the examiner’s name as the contact. It is a proposal, not a bill.

Why you got Letter 915

Your office audit is finished and the examiner proposes a change to your tax. Office audits usually start with Letter 3572 or Letter 2202 and a Form 4564 listing records to bring (see types of IRS audits). Letter 915 is how the result reaches you.

You can get Letter 915 even if you agreed at the meeting. The manual says that for office audits with at least 240 days left on the assessment statute, “generally Letter 915, Examination Report Transmittal, is used to issue both agreed and unagreed reports” (IRM 4.10.8.4.1.1). If you agree, signing and returning the report closes the case. If you don’t, the same letter is your notice of appeal rights.

What comes with Letter 915

The manual requires every 30-day letter to include “a complete examination report,” the waiver form when one is required, and Publication 3498 (IRM 4.10.8.12.1). In practice that means:

• Form 4549, Report of Income Tax Examination Changes, with a signature line. Some cases use Form 4549-A, which has no signature line, plus Form 870 as the separate waiver. See reading Form 4549.
• Explanations of each adjustment. For most office audits the IRS uses standard explanations, which the manual says “include enough information to enable the taxpayer to challenge the issue” (IRM 4.10.8.12.4). Some examiners attach lead sheets or a Form 886-A.
• Publication 3498, The Examination Process, which explains your appeal rights.

Check that the tax years, penalty lines and your name and address are right.

The deadline and how to get more time

TAS says Letter 915 “gives you 30 days to request a conference with the IRS Independent Office of Appeals.” Count from the date printed on the letter. Publication 3498 says you “generally have 30 days from the date of the letter to tell us whether you will accept the proposed changes or appeal them.”

• Extensions are possible, not automatic. For in-person audits the IRS audits page says to contact the auditor, and the auditor’s manager if needed. The manual says extensions to reply to a 30-day letter “may be granted under reasonable circumstances,” such as hiring a representative, illness or complex issues. Ask in writing with your reasons. Extensions are “normally granted for no more than 30 days” and confirmed by Letter 686 (IRM 4.10.8.12.8).
• Follow-up letters don’t reset the date. If you don’t answer within 15 days, the examiner may send Letter 1912, a follow-up the manual says “is not a 30-day letter.” Work to the date on Letter 915.
• Short statute, shorter letter. When fewer than 240 days remain on the statute, the examiner sends Letter 5153 instead, allows 10 days to respond and asks you to extend the statute so Appeals has time (IRM 4.10.8.12.1). Appeals generally needs 365 days left when it receives a case. See Form 872.

Your options

Templates: small case request and formal protest. For the decision itself, read agree or appeal and the 30-day letter guide.

How to respond to Letter 915

1. Calendar the date on the letter, with a reminder a week before.
2. Read each adjustment against your records. Compare every change on the report with its explanation and your own documents, and mark each item agree or disagree.
3. Call the examiner about anything unclear. The contact name and number are on the letter. Note the date, name and what was said.
4. Decide item by item. Sign only what you accept. If you accept some items, ask for the partial agreement forms.
5. Write your reply or appeal. For items you dispute, list each one, the tax year and why you disagree, with copies of your support. A formal protest needs the elements and penalties-of-perjury statement in Publication 5.
6. Send it to the office on the letter. Publication 3498 says the IRS sends your protest and case to Appeals. Keep a full copy and proof of delivery.

New information raised at Appeals generally goes back to the examiner (Publication 3498), so give the examiner everything now.

What happens next

• Agreed. The report goes for review and the case closes; the manual names Letter 987, Agreed Income Tax Change, as a closing letter. A bill follows for any balance, such as a CP14. Interest runs from the return’s due date at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) now). Publication 3498 says that if the amount is under $100,000 (IRS.gov, 2026) and you pay within 21 calendar days of the bill, no more interest or penalties are charged. Can’t pay? See options after the exam.
• Appealed. Appeals contacts you to set a conference, which Publication 3498 says may be by telephone, video or in person.
• No agreement and no appeal. The IRS issues Letter 531, the notice of deficiency. See your Tax Court deadline.

To stop interest while you dispute, Publication 3498 says you can make an advance payment or an IRC 6603 deposit on the amount you expect to owe.

Mistakes to avoid

• Signing at the closing meeting to be done with it. The IRS manual says signing Form 4549 indicates you “do not wish to exercise appeal rights” for those adjustments.
• Counting from the day the letter arrived. The 30 days run from the letter date.
• Waiting for Letter 1912 before acting. It is a reminder, not a new deadline.
• Refusing a statute extension without thinking it through. Without enough time on the statute, Appeals won’t take the case and the IRS moves to a notice of deficiency. Publication 1035 explains your options: sign, negotiate the terms or refuse.
• Appealing on moral or constitutional grounds. Publication 3498 says those reasons can’t be appealed.

Doing it yourself, free help, and representation

You can answer Letter 915 yourself, and a short small case request is within reach for most people. A representative is worth considering when a formal protest is needed, penalties are proposed, business income is involved or the IRS asks you to extend the statute.

• Low Income Taxpayer Clinics represent eligible taxpayers in audits and appeals for free or a small fee (find a clinic).
• Taxpayer Advocate Service: free help when an IRS problem causes financial difficulty, 877-777-4778 (IRS.gov, 2026).
• A representative (attorney, CPA or enrolled agent) can deal with the examiner and Appeals for you under Form 2848. See audit representation.

Global Gate Tax Relief offers a free consultation and, if it takes the case, quotes a flat fee upfront. No outcome is guaranteed. Request a free review of your Letter 915 or call 1-877-800-8180.

Frequently asked questions

Keep reading in the IRS Audit Guide

• The 30-day letterLetters 525, 915 and 950 and your choices.
• Agree or appeal?How to decide whether to sign the report.
• Form 4549Reading the audit report line by line.
• Formal protest letterA template for appeals above the small case limit.
• IRS audit letters explainedEvery audit letter and form, with deadlines.