Published: | Last Updated: December 5, 2023
Penalty Appeal Abatement
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For Letter 1277, if you disagree with the decision from Appeals, you can further protest the matter by filing a suit as described in the letter. If you’d rather speak with someone, contact the person identified on the letter you received.
For Letter 1278 or Letter 2682, you do not need to take any action, as the IRS will make the necessary adjustments to your account and send you a notice that explains the adjustments.
Regardless which of the three letters you receive, at the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.
What is the status of my Appeal Request? If you have formally submitted a request for an appeal and need to check on the status of your request, we can tell you if your case has been assigned to an Appeals employee and how to contact that employee directly. They will be your best contact for all issues related to your case in Appeals. You can reach us at 559-233-1267 (not a toll-free call). Leave a message with your name, taxpayer ID number, a callback number, and the nature of your request. We'll research the status of the case and return your call within 48 hours. If we haven't received your case yet, you won't receive a call back from us. If you don't hear back from us or are unsure if your request for an appeal has been forwarded, please directly contact the person with whom you were last involved (examiner or collection officer). They will be better equipped to answer your questions with respect to your appeal request. For more information on submitting an appeal, please refer to Protests on page 3 of Publication 5 for more information on how to request an administrative appeal.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
Penalty Appeal Abatement, Letter 1278