If it makes you feel better, I was told they started the review process prior to sending the letters out, and then I called this morning, and the rude woman I got said, they won't start the review until the date of your letter.. I was told last week I had a 45 day review, and then this morning, I was told it's a 60 day review.. so honestly, I don't even know if these IRS employees know what they're talking about anymore. The letter is for them to basically double check everything is matching up, I have not even received a letter yet, so I am going based upon what they have told me over the phone on what my letter says. So they want to review income, income withholdings, and there was two other things I just can't remember. But I've filed the same head of household for 11 years now, my son is going to be 12, my daughter 8, and worked the same job.. I just am so dumbfounded by this crap, and with the IRS this year.