---
title: What is a LTR854C Notice?
description: Discover what an LTR854C Notice from the IRS entails and learn how to respond effectively if you receive one. Stay informed and compliant with your taxes.
---

[The Learning Center | DiMercurio Advisors ](https://www.dimercurioadvisors.com/learning-center)

# [What is a LTR854C Notice?](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr854c)

 Written by [Nate Richards EA](https://www.dimercurioadvisors.com/learning-center/author/nate-richards) | Jan 01, 2018

Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place.  That's why we wrote [The Ultimate Guide to Tax Notices](https://www.dimercurioadvisors.com/the-ultimate-guide-to-tax-notices) and created a [tax notice library](https://www.dimercurioadvisors.com/learning-center/tax-notice-library) filled with the most common tax notices and letters you might receive.  We believe the process of staying compliant with your taxes should be as effortless as possible.

### General Information

- **What is the notice number?**  LTR854C
- **What government agency sends this notice? ** The Internal Revenue Service (IRS)
- **What is this notice about?  **The IRS has denied your penalty abatement request and proposes adjustments to your tax return.
- **What should you do if you receive this notice?** 
    - **If you agree with the proposed adjustments: **Sign and return the agreement form included with the letter.
    - **If you disagree: **Follow the instructions in the letter to file an appeal. You generally have 30 days from the date of the letter to submit a protest to the office that issued it.
    - **Review related IRS publications: **The letter typically references publications that explain how to prepare your appeal or protest.

### FAQs & Additional Information

- **Does this mean I can’t have my penalties removed at all?** It means your penalty abatement request was denied, but you still have the right to appeal if you believe your position wasn’t fully considered.
- **What if I miss the 30-day window to appeal?** You might lose the opportunity to have an independent review of your case. It’s crucial to act promptly.
- **Is the computation report final?** The report shows how the IRS arrived at your proposed adjustments, but these adjustments can change if your appeal provides new information.
- **Do I need an attorney or CPA for the appeal?** You don’t have to hire one, but professional guidance can help you prepare your protest and supporting documents.
- **How do I submit my appeal or protest?** The letter should include specific steps. Usually, you’ll send a written statement (often called a “protest”) to the address listed, explaining your disagreements and providing evidence.
- **What happens once I file my protest?** The Independent Office of Appeals will review your case. If they find merit in your argument or evidence, they may adjust or remove the penalties. Otherwise, they’ll uphold the denial.

### What does it look like?

### How can we help you today?

Are you looking for more information about your tax notice or other challenges?  DiMercurio Advisors has a dedicated team supporting tax notices, audits and more.  We are passionate about ensuring you are well-informed and in control of your tax situation.

 

[View full post](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr854c)

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