Overview

When you receive an IRS notice, the clock for response and resolution starts immediately. Typical cases—routine corrections or requests for missing forms—often finish in weeks to a few months; audits, multi-year adjustments, or collection disputes can take many months or over a year. Exact deadlines depend on the notice type and statutory timelines (for example, a Notice of Deficiency gives 90 days to petition Tax Court) (IRS). For details on the tax examination process see IRS Publication 556 (IRS Publication 556).

Typical phases and time expectations

  • Initial notice and deadline: many letters give 30 days to respond; some allow 60 days or different timeframes depending on the issue. Check the letter and instructions immediately. (See “The Anatomy of an IRS Notice” below.)
  • IRS review or correspondence examination: 2–12 weeks for simple verification; often longer during peak tax season.
  • Formal audit or field examination: 3–12+ months depending on scope.
  • Appeals or collection due process: 2–9 months for administrative appeals; litigation (Tax Court or federal court) can take 1–3+ years.

Key factors that lengthen or shorten the timeline

  • Completeness of your response: a thorough, well-documented reply speeds review.
  • Complexity: multi-year issues, businesses, partnership returns, and international items extend timelines.
  • IRS workload and staffing: peak filing season or agency backlogs can add weeks or months.
  • Whether the notice triggers collection actions (levy, lien) or a Notice of Deficiency (which starts a separate legal timeline).

Practical step-by-step checklist to shorten resolution time

  1. Read the notice fully: note the reason, deadline, and contact method.
  2. Verify legitimacy: confirm it’s an official IRS notice before sharing documents (How to Verify an IRS Notice Is Legitimate Before Responding).
  3. Gather targeted documentation: copies of returns, W-2s/1099s, bank records, receipts.
  4. Respond by the deadline: send a clear cover letter that references the notice number and includes a concise explanation and supporting docs.
  5. Keep proof of delivery and a case folder: record dates, names, and correspondence.
  6. If you need more time, request it in writing as soon as possible.

Real-world examples (brief)

  • Simple correction: Taxpayer gets a notice about a missing 1099; they send the requested document and the IRS closes the file in about six weeks.
  • Audit: A small business is selected for a field audit covering two tax years; because of needed third-party records the process and follow-up took nine months.

When to escalate or hire a professional

  • You receive a Notice of Deficiency (90-day right to petition Tax Court).
  • The IRS threatens levy, lien, or enforced collection.
  • The matter involves complex partnership, S‑corp, or international tax issues.
    If you are unsure, a CPA, enrolled agent, or tax attorney can often shorten timelines by preparing a focused response and negotiating with IRS examiners.

Authoritative resources and internal help

Related FinHelp guides

Common mistakes to avoid

  • Ignoring the notice (this often leads to penalties, interest, or enforced collection).
  • Sending incomplete documentation or irrelevant records that slow the examiner’s work.
  • Missing deadlines without requesting an extension in writing.

Professional disclaimer

This entry is educational and not individualized tax advice. For guidance specific to your situation, consult a licensed tax professional, enrolled agent, or attorney.

Sources

  • Internal Revenue Service, Publication 556, Tax Examination Process (IRS).
  • Taxpayer Advocate Service, Taxpayer Bill of Rights (IRS).