Forms starting with: D
Disputing a notice of proposed adjustment (NOPA) IR777
(published July 2008)
About this guide
If we propose to adjust a return you've filed, we'll generally send you a notice of proposed adjustment (NOPA) first. This guide tells you what to do if you receive a NOPA that you disagree with.
Adobe Acrobat PDF | 212kb | 27 pages
When to use this guide
We make every effort to apply the tax laws fairly and correctly. However, there may be a time when you disagree with how we propose to assess your tax. This guide explains what you need to know and what options you have to resolve the disagreement.
If you disagree with an assessment, and you didn't receive a NOPA first, there's a different procedure for disputing the assessment. See our booklet Disputing an assessment (IR776) for information on what to do in that situation.
What you will need
