01. International Tax

We provide tailored solutions to complex global businesses doing business in the U.S. Small or multinational, we guide clients through the maze of complex U.S. international tax rules.

02. Offshore Tax Compliance

We assist clients with specialized counsel to fix noncompliance with international tax reporting and penalties. FBAR, forms 8938, 8621, 3520, 926, 5471 and 5472 are among the most common forms that we solve through compliance programs such as streamlined procedures, Voluntary Disclosure Program or the Delinquent International Information Return Submission Procedures (DIIR).

03. Small Business Tax Planning

We assist small and medium businesses with efficient tax structuring to improve efficiencies. Proper tax election, s-corp elections and partnership planning are some of the main solutions offered.

04. Controversy Tax

We guide and represent clients before the IRS including examinations and appeals, as well as represent clients in Tax Court or Federal Courts.

05. Tax Debt Resolution

We help clients to face harsh collection activities, including liens, levies and obtaining a collection alternative such as an offer in compromise, installment payment plans, among others.

06. IRS Criminal Investigations

Our Firm provides representation before IRS Criminal Investigation Division, including Malta Pension Plans and summons.

07. High Net Worth & Family Offices

Assistance with estate planning for select clients and those with cross-border operations, planning for inheritance taxes, and gift taxes in the USA.

08. Start-Ups & Business Tax

No matter how small the idea, we assist clients with the best tax planning and alternatives for their business.

09. Crypto Tax

Our Firm provides tax planning and tax advice on crypto assets and crypto events, including mining, forks, rewards, and disposition/exchange of crypto.

10. BOI Report- Corporate Transparency Act

We assist business owners, CPA and tax preparation firms to file the Beneficial Ownership Information (BOI) report with the FinCEN.

IRS Letter 2202: What It Is and What You Should Do

IRS Notices

08.20.2025

Receiving a notice from the IRS can be stressful, especially when it involves proposed changes to your tax return. IRS Letter 2202 is one such notice, issued when the IRS intends to adjust items on your return based on a compliance review or examination. Understanding the implications of this letter and responding appropriately is critical to protecting your financial interests and avoiding further complications.

What Is IRS Letter 2202?

Letter 2202 is a formal IRS communication that outlines proposed changes to your federal tax return. It typically follows an earlier notice—such as a CP2000 (under-reporter inquiry) or Letter 566 (audit notice)—and is issued when the IRS has completed its initial review or audit and is ready to finalize adjustments unless you respond.

The letter includes:

    • A summary of the proposed adjustments
    • The reasoning behind the IRS’s findings
    • A deadline (typically 30 days) to agree or dispute the proposed changes
    • Instructions for submitting documentation or filing an appeal

Why Was I Selected?

You may have received Letter 2202 for one or more of the following reasons:

    • Discrepancies in reported income: Your return may not match third-party information (e.g., W-2s, 1099s).
    • Unsupported deductions or credits: The IRS may be disallowing items that lack sufficient substantiation.
    • Audit results: You were previously notified of an audit, and this letter reflects the examiner’s conclusions.
    • Risk-based selection: Your return may have triggered a review based on IRS algorithms or red flags.

Selection for review or adjustment does not imply intentional wrongdoing, but it does require a prompt and thorough response.

What Should You Do?

If you receive Letter 2202, the following steps are essential:

    1. Review the notice carefully: Understand what changes are being proposed and why.
    2. Compare with your records: Identify the items in question and gather documentation to support your position.
    3. Respond within the deadline: You must reply—whether to agree, dispute, or request additional time.
    4. Submit a formal protest, if needed: If you disagree with the findings, you may submit a written protest and request an appeal.
    5. Consult a tax professional or attorney: Professional representation can significantly improve the outcome, especially in complex or high-stakes matters.

What Happens If You Do Nothing?

Failure to respond to Letter 2202 within the specified timeframe may result in:

    • Automatic assessment of the proposed tax, penalties, and interest
    • Loss of appeal rights, limiting your ability to dispute the adjustments
    • Enforcement actions, such as liens, levies, or wage garnishment
    • Accrual of additional interest on any resulting balance due

Ignoring the letter will not make the issue go away—it will escalate the consequences.

We Can Help!

Letter 2202 is increasingly common as the IRS expands its use of data analytics and enforcement tools. Whether you are an individual taxpayer, self-employed, or a small business owner, a timely and informed response can prevent unnecessary liability and stress.

At Juárez Hernández Tax Law, we assist individuals and businesses facing IRS letters, proposed adjustments, and audits. If you’ve received IRS Letter 2202, don’t navigate it alone. Contact our office for a confidential consultation today.