Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this mean to me?

Unlike Compliance, Appeals Officers may consider the hazards of litigation in attempting to reach a settlement. A hazards settlement is a resolution of an issue based on the probable outcome if the case were to go to court

There is some risk in almost every case when the Government goes before a judge or jury. The Courts tend to decide some issues on an all or nothing basis. Even though the Government seems to have a strong case, it could still lose. Many factors, both legal and factual, can create hazards of litigation in any case.

How did I get here?

The IRS didn’t accept your original or amended return as filed. Therefore, the IRS proposed changes, you did not agree with those changes and you requested a conference with the IRS Office of Appeals.