View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
If the IRS denies your claim for a refund or abatement of a penalty, you can protest or challenge it by requesting a conference with the IRS Independent Office of Appeals (Appeals). Appeals issues Letter 1277 to inform you that your request for penalty adjustment is either partially accepted or fully denied. Letter 1278 notifies you that your penalty abatement request has been accepted and your account will be adjusted as a result of the decision to abate the penalty. Letter 2682 is issued to inform you that your claim for refund of a tax and/or abatement of a penalty has been allowed in full.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
You completed your protest and mailed it to the IRS address on the letter that explains your appeal rights.
The Trust Fund Recovery Penalty (TFRP) was assessed against you as a responsible person required to collect, account for, and pay over taxes held in trust who willfully failed to perform any of these activities. The TFRP may be imposed for:
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.
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.
If you have formally submitted a request for an appeal and need to check on the status of your request, you can reach us at 855-865-3401. Leave a message with your name, tax 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.
Online Resources
If you still need help
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.
Related Letters
Appeals Full Claim Disallowance, Letter 2682
