About this Guide

If we send you a notice telling you we’re going to adjust your tax liability, you can dispute the notice. This guide explains the process for you to follow.

When to use this guide

We make every effort to apply the tax laws fairly and correctly. However, there may come a time when you disagree with how we propose to assess your tax. If that happens, this booklet explains what you need to know and what options you have to resolve the disagreement.

If we propose to adjust a return that you?ve filed, we will generally send you a Notice of proposed adjustment (NOPA) first.

This booklet tells you what to do if you receive a NOPA that you disagree with.

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