Identify the disputed point
Keep the notice or account explanation and name the entry you want reviewed. The affected period and source date matter. A disagreement should describe a particular fact rather than rely only on the total seeming too high. Keep difficulty paying separate so an affordability discussion does not silently establish that the disputed amount is understood or accepted.
Preserve the support for the question
Have the relevant return, source statement, payment evidence, or earlier correspondence available. Explain what each record appears to show and where uncertainty remains. A supporting document may answer one question without proving every account fact. Avoid changing an original record to make a working summary match; preserve the discrepancy for examination under the relevant requirements.
Ask what review and response are proposed
Clarify which work would be performed, what further information is needed, and who handles an agreed response. Follow the actual notice’s instructions and current official context rather than assuming every disagreement uses the same route. A prepared question is not proof that the IRS changed the balance. Keep actual submitted material and later responses distinguishable from plans.