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This is a 30-day notice, enter the date of your notice to help determine how much time you have left to respond.
You are [days number] late to remit payment.
Please send payment immediately or contact the IRS at 1-877-777-4778
The IRS Independent Office of Appeals (Appeals) issued this letter to advise you of its final determination of your Collection Due Process (CDP) hearing that you filed in response to a proposed levy action and/or the filing of a notice of federal tax lien (NFTL). The Letter 3193 also provides the right to petition the United States Tax Court and the time frame in which to do so. This letter is issued at the conclusion of your CDP hearing.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This letter advises you of Appeals’ determination on your case and grants you the right to petition the Tax Court for judicial review if you disagree with Appeals’ determination. If you want to dispute Appeals’ determination in court, you must file a petition with the United States Tax Court within 30 days from the date of the letter. If you do not timely petition the tax court, your case will be returned to Collection.
You timely filed a CDP hearing request to appeal the IRS’s intent to levy or notice of federal tax lien filing. A hearing was conducted by the Appeals Employee and a determination was made on the case.
You can petition the U.S. Tax Court for judicial review of Appeals’ determination on your case within 30 days from the date of the Letter 3193. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court. If your petition is not timely received, or you choose not to petition the Tax Court, your case will be returned to Collection.
To file a petition with the United States Tax Court you can download a fillable petition form and get information about filing at ustaxcourt.gov. The Tax Court encourages petitioners to electronically file petitions. You can eFile your completed petition by following the instructions and user guides available on the Tax Court website at ustaxcourt.gov/dawson.html. You will need to register for a DAWSON account to do so. Or you may send the completed petition to:
United States Tax Court
400 Second Street, NW
Washington, DC 2021
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If you still need help
The Taxpayer Advocate Service (TAS) 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. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.
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.
Notice of Determination Concerning Collection Actions under Sections 6320 and 6330
