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Published:   |   Last Updated: August 9, 2024

Initial Contact Combined With 30-Day Letter and Report

  • Letter 566-B- ICL 45 Day Combo
  • Letter 566-J – ICL 45 Day Combo – Secure Messaging
  • (IN-PR) Examining Income Tax Return (International/ Puerto Rico Address)
Where am I on the Roadmap

Important 45 Day Notice

This is a 45 day notice, enter the date of your notice to help determine how much time you have left to respond.

You have [days number] days remaining to remit payment.

Please send payment immediately or contact the IRS at 1-877-777-4778

You are [days number] late to remit payment.

Please send payment immadiately or contact the IRS at 1-877-777-4778

Overview
These letters give you 30 or 45 days (from the date of the letter), to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.

I need more information

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What does this mean to me?

Letters 566-B is an Initial Contact Letters (ICL) notifying you that your tax return is being examined and informing you on the enclosed examination report Form 4549, Report of Income Tax Examination Changes, the potential outcome of the audit if you don’t provide information supporting the items in question.  These letters give you 30 or 45 days to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.

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How did I get here?

The IRS accepts most tax returns as they are filed. However, the IRS selects some tax returns for additional review or audit to determine if you reported your income, expenses, and credits accurately. If the IRS selects your return for audit (also called examination), it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it may accept your return as filed or propose changes. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.

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Read the letter and follow the instructions

If you agree with the IRS’s proposed changes, sign the enclosed examination report and return it to the IRS (keep a copy for your records).


Important: If you don’t agree with some or all the proposed changes, make sure you inform the IRS in writing by the due date on the letter. Your response could include sending additional documentation or an explanation to support your position. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number on each page. This will help the IRS associate the documents with your file. If you need more time to submit your information, call the number on the letter before the due date to ask for additional time. If you are uncertain about what information to provide, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center.

You may also request an informal conference with the examiner’s manager. To preserve your right to a conference with the IRS Independent Office of Appeals, request an Appeals conference prior to the response date in the letter.

Read the NTA’s Blog on Correspondence Audits for more information.

Where can I get additional help?

Publication 556

Examination of Returns, Appeals Rights, and Claims for Refunds

Download

Publication 3498-A

The Examination Process (Examination by Mail)

Download

General Resources

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

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