Collection Due Process or Equivalent Hearing Disregarded
Appeals Face-to-Face/Telephone Conference Letter
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The letter will have instructions on how to respond, including the date and time for a scheduled conference. Instructions will be 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 rejection of your offer in compromise and/or collection action 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.
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.
Letter 4837, Appeals Received Your Request for a Collection Due Process Hearing
Letter 3820, Appeals Received Your Offer in Compromise and We Can Consider It
Letter 3821, Appeals Received Your Offer in Compromise and We Cannot Process It
Letter 3846, Appeals Received Your Request for a Collection Due Process Hearing
Letter 4380, Appeals Received Your Request for a Collection Due Process Hearing
Letter 4993, Appeals Transfer Letter
Face-to-Face/Telephone Conference Letter 4381