Note:

The signature of only one spouse on a protest for a joint return doesn’t make the protest incomplete. Also, if the only item missing from the protest is a copy of the 30-Day Letter, you can close the case using the copy in the file. Therefore, there is no need to return the protest to the taxpayer for perfection. Adequacy of a protest is generally not determined based on its substantive content, such as whether the protest contains sufficient factual or legal support.

Proceed to close the case to Appeals

Proceed with a 90-Day letter process instead of sending the case to Appeals. Examples of inadequate responses:

The taxpayer submits a formal written protest that simply states that the taxpayer doesn’t agree.

The formal requests don’t provide any law to support the position.

Taxpayer didn’t sign the documents under the penalties of perjury.

If the total amount of tax plus penalties for any tax period is not more $25,000, the taxpayer may make a "small case request" for an Appeals conference (protest to Appeals) when responding to the 30-Day letter. For a small case request, the taxpayer may submit Form 12203 to request an Appeals conference, or the taxpayer may send a letter requesting Appeals consideration indicating the changes they don’t agree with, and the reasons they don’t agree.