Why request an earlier review?

Receiving an IRS notice starts a fixed timeline. If a notice’s deadline or an imminent financial event (for example, a pending levy, foreclosure, or payroll stoppage) makes the standard processing time too slow, an earlier review request asks the IRS to prioritize your file so collection or penalty actions can be delayed while the IRS evaluates your case (IRS, “Understanding Your IRS Notices”).

Step-by-step: How to request an earlier review

1) Read the notice and identify the contact line. The notice itself normally lists a department phone number and the notice ID. Use that number first—calling the notice-specific line connects you to the unit handling your case.

2) Decide your reason and gather evidence. Valid reasons include:

  • Imminent collection (bank levy, wage garnishment).
  • Imminent penalty or interest that would create undue hardship.
  • Documented medical emergency, natural disaster, or sudden loss of income.
  • Clear, substantive errors on the IRS’s part.
    Collect proof: the notice, recent pay stubs or account statements, bills, court documents, or other supporting records.

3) Request by phone and follow up in writing. When you call:

  • State your notice number, name, SSN/ITIN, and the reason for expedited review.
  • Ask for the agent’s name, badge number, and the call reference number (keep it).

Follow up with a short written request (one page) that repeats the same facts and attaches supporting documents. Mail by certified mail or use the address on the notice. Certified mail gives proof of receipt; retain tracking and delivery records.

4) What to include in the written request

  • Your full name, mailing address, phone, and tax ID.
  • Notice ID and tax year.
  • A concise explanation of the urgency (2–4 sentences).
  • List of attached documents and exact relief requested (e.g., “Please hold collection until IRS completes review”).
  • A clear request for an acknowledgment and estimated timing.

5) Keep records and follow up. If you don’t get confirmation within 7–14 days, call the notice number again and reference your certified mail tracking or call reference number.

How long will it take?

There’s no guaranteed timeline. Processing depends on workload and the reason’s urgency. Some requests result in immediate hold on collection actions; others receive a response in several weeks. See expected timelines and deadlines for common notices to estimate response windows: How to Read an IRS Notice: Quick Guide to Next Steps and Deadlines and Timeline and Deadlines Shown on Common IRS Notices: A Plain-Language Guide.

When to escalate to the Taxpayer Advocate Service (TAS)

If your request is denied and you face immediate financial harm (levy, eviction, inability to pay for basic living expenses), contact the Taxpayer Advocate Service. TAS is an independent organization within the IRS that helps taxpayers facing economic hardship or systemic delays (taxpayeradvocate.irs.gov).

Common mistakes to avoid

  • Waiting to act until the final due date. Early contact increases odds of a favorable outcome.
  • Providing vague or irrelevant information. Be brief and specific about the hardship.
  • Failing to attach proof. Without documentation, the IRS is less likely to prioritize the case.

Practical tips from practice

  • Always include the notice number on every page you send. In my 15+ years helping clients, missing notice IDs is the most common delay.
  • Use certified mail and keep digital copies of everything.
  • If the issue is time-sensitive (levy or eviction), say so immediately and request an escalation.

What if the IRS denies the request?

You must still meet the original notice deadline (file an appeal, pay, or request collection alternatives). If you believe the denial was incorrect or you face hardship, escalate to TAS and consider consulting a tax professional to prepare an appeal or an Offer in Compromise/Installment Agreement.

Related FinHelp resources

Authoritative sources

Disclaimer

This article is educational and does not constitute personalized tax advice. For specific guidance about your notice, consult a licensed tax professional or attorney.