In response to a preliminary (30-day) letter, a written protest discussing the facts and legal arguments must accompany a written request for an Appeals Conference in which of the following cases?
A) A proposed $2,000 tax increase
B) The tax return examination was made in an IRS oﬃce by a tax auditor
C) The tax return examination was made by correspondence
D) A proposed disallowance of a $3,000 refund claim

Question

Quizplus · Accepted Answer

An oﬃce examination and an examination conducted by correspondence are excluded as answers, i.e
, they do not require a written protest to obtain appeals oﬃce consideration. The situation in which no written protest is required to obtain an appeals conference involves a ﬁeld examination case in which the amount of the additional tax is $2,500 or less for a taxable period
 Since the amount in part (a) is only $2,000, a protest is not required
 Therefore, (d) is the correct answer.

In Response to a Preliminary (30-Day) Letter, a Written Protest