Yes, you need to go to US tax court in 90 days

http://www.howardlevyirslawyer.com/2013/01/12/the-three-most-urgent-irs-letters-what-they-mean-and-how-to-respond/

This letter is IRS's final conclusion. This means IRS concluded its audit, there is no other way to change their mind other than going to Tax Court.

所有跟帖： 

• 謝謝ｌｅｘｍ５幫助！　請問： -快樂開心果- ♀ (499 bytes) () 11/23/2014 postreply 18:14:36

• 從來沒和court打過交道，　有些害怕。　：－） -快樂開心果- ♀ (0 bytes) () 11/23/2014 postreply 18:28:30

• afraid of what? I did translation for a person who got IRS audit -blueLopez- ♀ (0 bytes) () 11/23/2014 postreply 19:12:41

• just tell the truth, provide doc that are requested -blueLopez- ♀ (0 bytes) () 11/23/2014 postreply 19:13:39

• IRS might not be wrong, you might forget to file some paperwork -lexm5- ♂ (114 bytes) () 11/23/2014 postreply 18:44:34

• 您當年是否file 了 i5329 form -單身老貓- ♂ (40 bytes) () 11/23/2014 postreply 20:24:11

• 嗯，我每次都忘2441，但補了就waive了。所以樓主隻要打電話過去 -慧惠- ♀ (530 bytes) () 11/23/2014 postreply 21:01:50