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Published: May 4, 2022   |   Last Updated: May 4, 2022

Letter 3820

Appeals Received Your Offer in Compromise and We Can Consider It

Appeals Face-to-Face/Telephone Conference Letter

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

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Letter Overview

You will receive this letter from the Independent Office of Appeals (Appeals) as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case.

It also informs you of your responsibility to provide any additional supporting information requested from you by a specific deadline. This assists Appeals in making a determination on your OIC. If you do not provide the requested information timely, your offer may be returned to you.

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

What does this letter mean to me?

These letters are sent to you when Appeals has decided your OIC meets the standards for processing. The OIC application fee and your partial payment to your taxes have been applied. Appeals will ask the Collection office to make a recommendation concerning the acceptability of your offer.  The Collection office may contact you and may request supporting financial information or tax return information from you to assist Appeals in its determination.

See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

 

How did I get here?

You owe tax and did not pay the liability after several attempts by the IRS to collect it. You filed a CDP hearing and submitted an Offer in Compromise as an alternative to collection.

Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending.

What are my next steps?

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Read the Letter

The letter will have instructions on what to expect and how to respond. If you have any questions, you can call the person listed at the top of your letter.

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Prepare your response

You should be prepared to explain why you disagree with collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release including any issues arising from your offer in compromise. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.

Where can I get additional help?

Your options

If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship,it’s helpful to know what your options are to address your tax debt.

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at Get Help on the TAS website.

  • Levies on TAS website’s Get Help section
  • Liens on the Taxpayer Advocate Service (TAS) website’s Get Help section

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

Letter 4837, Appeals Received Your Request for a Collection Due Process Hearing
Letter 4380, Appeals Received Your Request for a Collection Due Process Hearing
Letter 4381, Collection Due Process or Equivalent Hearing Request Disregarded
Letter 4993, Appeals Transfer Letter

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Where am I in the tax system?

Appeals is responding to your CDP hearing request, and consideration of an offer in compromise, before granting a Face-to-Face/Telephone Conference.

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