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.
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.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This letter is 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.
You owe tax and did not pay the liability. 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.
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.
If you chose the Periodic Payment option on Form 656, Offer in Compromise, the remaining balance after your initial payment must be paid within 24 months, according to your proposed offer terms. Under the Periodic Payment option, you must continue to make all subsequent payments while the IRS is evaluating your offer, or the IRS will consider your offer withdrawn.
IRS Collection or Appeals may request additional supporting information. You must provide the additional information by the specified deadline or request additional time. If you do not provide the requested information timely, your offer maybe returned to you.
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
IRS.gov has resources for understanding your notice or letter.
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
Appeals is responding to your CDP hearing request, and consideration of an offer in compromise, before granting a Face-to-Face/Telephone Conference.
