An adjournment letter for income tax purposes is a written request asking the IRS, an appeals officer, or the U.S. Tax Court to move a scheduled audit, conference, or hearing to a later date. Send it before the date on your notice, keep it to one page, and address it to the person assigned to your case. The letter needs to identify you, identify the proceeding, give a specific reason, and propose a new date.
What to Put in the Letter
The recipient needs to find your file fast and act on your request without a follow-up call. Give them what they need on a single page.
- Your full legal name and Taxpayer Identification Number. For individuals that is usually your Social Security Number; businesses use their Employer Identification Number. A TIN must appear on tax-related documents submitted to the IRS.1Internal Revenue Service. Taxpayer Identification Numbers (TIN)
- The notice or letter number. Every piece of IRS correspondence carries a CP or LTR number in the upper right corner. Quote it so the recipient can pull your file immediately.2Internal Revenue Service. Understanding Your IRS Notice or Letter
- The current appointment details: date, time, location, and the name of the examiner, appeals officer, or settlement officer if you have it.
- Your reason for the request, stated specifically. “I was hospitalized on [date] and cannot travel” is more useful than a vague reference to health. Attach documentation if you have it.
- A proposed new date. Suggesting one shows good faith and speeds things up. Aim within 30 to 60 days of the original.
- Contact information: a phone number and mailing address for you or your representative.
Keep the tone plain and factual. Long explanations don’t help. The examiner needs to know who you are, what proceeding is affected, why you can’t attend, and when you can.
Reasons the IRS Will Usually Accept
Certain justifications come up again and again, and each carries weight when it is documented.
A medical emergency involving you or an immediate family member is widely accepted; a doctor’s note or hospital paperwork should be attached. Needing time to retain a representative, or a scheduling conflict with the one you already have, is a recognized reason: federal law protects your right to consult with an attorney, CPA, or enrolled agent, and to have an ongoing interview suspended while you do so.3Office of the Law Revision Counsel. 26 USC 7521 – Procedures Involving Taxpayer Interviews Needing more time to compile records, especially in a field audit that reaches back several years, is a common and reasonable ask. Late receipt of the notice itself is worth raising — mention the postmark date and include the envelope if you can.
Federal law backs the general principle: the time and place of an IRS examination must be “reasonable under the circumstances.”4Office of the Law Revision Counsel. 26 USC 7605 – Time and Place of Examination You can invoke that standard in your letter when the scheduled date genuinely is not workable.
One boundary worth knowing: if you live in an area covered by a FEMA disaster declaration, the IRS often announces automatic postponements through news releases, and you may not need to write at all. Check whether an announced extension already covers your situation before drafting anything.5Internal Revenue Service. Tax Relief in Disaster Situations
How and Where to Send It
For an audit or an Appeals conference, call the examiner or appeals officer named on your notice first. A phone call can settle a straightforward rescheduling in minutes. Always follow up in writing. Fax or mail your letter to the office handling your case, and if you mail it, use certified mail with return receipt so you have proof of delivery and the date the IRS received it.
Some IRS offices accept documents through online accounts or secure portals, but availability varies. The instructions on your original notice will tell you whether electronic submission is offered for your proceeding.
Send the request as early as you know you cannot make the date. Waiting until the last few days reads as stalling, and stalling is the fastest way to be denied.
If Someone Else Is Writing on Your Behalf
To have a representative send the letter and handle the rescheduling, the IRS needs a power of attorney on file. Form 2848 authorizes an eligible individual — typically an attorney, CPA, or enrolled agent — to represent you before the IRS, inspect your confidential tax information, and sign agreements on your behalf.6Internal Revenue Service. About Form 2848 – Power of Attorney and Declaration of Representative
Once the form is processed, your representative can sign the adjournment letter, attend the appointment in your place, and speak to the IRS directly. In most audit and appeals settings, you are not required to appear in person alongside your representative unless the IRS has issued a formal administrative summons.3Office of the Law Revision Counsel. 26 USC 7521 – Procedures Involving Taxpayer Interviews
Tax Court Cases Are Different
If your matter is already docketed in the U.S. Tax Court, a letter to the IRS will not move a trial date. The Court calls a postponement a “continuance,” and under Rule 133 continuances are granted only in exceptional circumstances.7United States Tax Court. Complete Rules of Practice and Procedure – Rule 133 A recent change of counsel or an ordinary scheduling conflict is usually not enough.
Your request must be filed as a formal motion. It has to state the other side’s position — either through the IRS attorney’s written endorsement or by reporting their position yourself. If it is based on a related case pending elsewhere, include that case’s name, docket number, the attorneys involved, and the overlapping issues.
Timing is decisive. A motion filed 30 days or fewer before trial is ordinarily treated as dilatory and denied unless the reason arose within that window or you can show good cause for the delay.7United States Tax Court. Complete Rules of Practice and Procedure – Rule 133 The Court’s standing pretrial order directs parties to file any continuance motion no later than 31 days before the first day of the trial session.8United States Tax Court. Standing Pretrial Order – Sample Even a joint motion agreed to by both sides is not automatically granted.
What Happens If You Skip the Date
The consequences of not appearing depend on the proceeding.
In an IRS audit, if you do not respond by the date on the letter, the IRS will complete the audit using whatever information it already has and send you a report with proposed changes.9Internal Revenue Service. IRS Audits That almost always means a higher bill, because the examiner has none of your records or explanations. You keep the right to dispute the outcome through Appeals or Tax Court, but from a weaker starting point.
In Tax Court, the stakes climb. Under Rule 123, if you fail to appear or fail to prosecute your case, the Court can dismiss it and enter a decision against you. A dismissal for failure to prosecute is treated as an adjudication on the merits — a final decision, not a procedural stumble you can easily reverse.10United States Tax Court. Rule 123 – Default and Dismissal The IRS deficiency becomes established.
Missing a Collection Due Process hearing can result in losing your right to challenge a proposed levy or lien in court, and the IRS can proceed with collection.
Habits That Protect You
Keep copies of everything: the letter itself, fax confirmations, certified mail receipts, and any portal or email acknowledgments. If a dispute later arises about whether you asked for the postponement, that paper trail is the evidence.
Do not assume silence means approval. Follow up before the original date. The IRS handles enormous volumes of correspondence and things get lost. If your request never reached the file, at least you will be present for the appointment.
Be honest about the reason. Examiners and judges see postponement requests constantly, and a plain explanation carries further than an over-decorated excuse. If you simply need more time to gather documents, say that.