Appeals Face-to-Face/Telephone Conference Letter when the request contains both a frivolous and non-frivolous issue.
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You will receive this letter from Appeals when you have filed a request for Collection Due Process and/or Equivalent hearing request. This is the first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you the CDP/or equivalent hearing issues raised in your request was based on a frivolous/delaying issue and a non-frivolous issue. Appeals will disregard the frivolous/delaying portion of the hearing request and will conduct the hearing only on the non-frivolous issue.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent hearing. These letters acknowledge the assigned Appeals Officer and advise of the conference date and time of your hearing request. It will inform you of Appeals’ responsibilities during the hearing.
It has been determined that in your hearing request you raised a frivolous/delaying issue and non-frivolous issue. Appeals will disregard the frivolous/delaying portion of the hearing request and will conduct the hearing only on the non-frivolous issue. Appeals will issue this letter to provide you with 30 days to withdraw the frivolous/delaying position to avoid the $5,000 IRC 6702(b) penalty. The conference with Appeals has been scheduled to discuss the non-frivolous issue.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
You owe tax and did not pay the liability after several attempts by the IRS to collect it. You submitted form 12153 to request a CDP hearing and/or equivalent hearing using a frivolous/delaying issue and a non-frivolous issue. Appeals will disregard the frivolous/delaying portion of the hearing request and conduct the hearing only on the non-frivolous issue.
Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending
The letter will have instructions on how to respond, including the date and time for a scheduled conference. Instructions are also provided on how to reschedule the conference or request an in-person, telephone, or correspondence interview.
You should be prepared to explain why you disagree with the collection action, consider amending your request to withdraw the frivolous/delaying portion of the hearing request, and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.
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 that raises issues that are frivolous or advance a desire to delay tax administration
Letter 3820, Appeals Received Your Offer in Compromise and We Can Consider It
Letter 4381, Collection Due Process or Equivalent Hearing Request Disregarded
Letter 4993, Appeals Transfer Letter
