What the IRS says: “The IRS prepared a return for you (substitute for return) because it has no record of your filing, and proposes tax based on it — you have 90 days.” Here’s what it actually means, your deadline, and exactly how to respond.
The IRS built a return from W-2s and 1099s alone: single or married-filing-separate status, zero dependents, zero deductions, zero basis. The proposed tax is almost always higher than what you'd owe on a real return. Filing your own accurate return is both the response and the fix.
Notice family: Underreporter & Audit — The IRS thinks your return doesn't match its records — or wants to examine it. These notices carry hard response deadlines, and a written response with documentation is exactly how they get resolved.
90 days — to petition Tax Court — filing your own return within the window usually resolves it.
Counted in calendar days from the notice date. The exact respond-by date printed on your notice always controls — check page 1.
File an actual, accurate return for the year immediately — send it to the address on the notice
If you already filed: send proof (e-file acceptance, certified-mail receipt) to the notice unit
If you disagree and won't file: petition Tax Court within the 90 days
Expect the assessed balance to shrink dramatically once real deductions, basis and status are counted
The strongest response is usually the return itself plus a short cover letter. If the 90-day window is about to lapse and the return isn't ready, the Tax Court petition is the only thing that preserves your rights.
Describe the notice and your side of it — use placeholders, never your SSN or account numbers (the letter keeps [YOUR NAME]-style fields so you fill in the real details privately before mailing). A mail-ready draft with an enclosure checklist comes back in ~20 seconds.
Your IRS response letter draft will appear here.
The IRS prepared a return for you (substitute for return) because it has no record of your filing, and proposes tax based on it — you have 90 days. In practice: The IRS built a return from W-2s and 1099s alone: single or married-filing-separate status, zero dependents, zero deductions, zero basis. The proposed tax is almost always higher than what you'd owe on a real return. Filing your own accurate return is both the response and the fix.
You generally have 90 days — to petition Tax Court — filing your own return within the window usually resolves it. The respond-by date printed on your own notice always controls.
The strongest response is usually the return itself plus a short cover letter. If the 90-day window is about to lapse and the return isn't ready, the Tax Court petition is the only thing that preserves your rights.