What should I do when I get an IRS or FTB letter?

Read it for the notice number and the response deadline, the windows drive everything: 90 days to petition the U.S. Tax Court after a notice of deficiency (26 U.S.C. § 6213), 60 days to protest a Franchise Tax Board assessment. Verify the letter is genuine, respond in writing before the date, and keep proof of mailing.

Never ignore the letter: silence converts proposals into assessments and forfeits appeal rights. Identify what it is (the notice number in the corner tells you whether this is a math-error correction, an underreporter notice comparing the return against third-party wage and income forms, an audit opening, or a collection notice), and calendar the stated deadline. The 90-day Tax Court window after a notice of deficiency (26 U.S.C. § 6213) is jurisdictional; an FTB notice of proposed assessment allows 60 days to protest (Revenue and Taxation Code section 19041), with appeal to the Office of Tax Appeals after that. Verify authenticity before reacting: both agencies initiate contact by mail, not by phone calls or texts demanding immediate payment through gift cards or wire transfers. Pull your account transcripts to see what the agency's records show, check the notice's numbers against the return, and respond in writing by certified mail, keeping copies. Multiple years or large amounts justify representation before the first response.

Authority: 26 U.S.C. § 6213